Regulation 2 Interpretation

In these Regulations—

• “the 2024 Act” means the Visitor Levy (Scotland) Act 2024,

• “the Reviews and Appeals Regulations” means the Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026^f1,

• “electronic communication” has the meaning given in section 15(1) of the Electronic Communications Act 2000^f2,

• “the levy” means the visitor levy introduced, administered and charged in accordance with the 2024 Act,

• “local authority” means a relevant local authority within the meaning of section 24(2) of the 2024 Act, or, where two or more local authorities are acting jointly in relation to a visitor levy scheme, those authorities acting jointly,

• “relevant period” has the meaning given in section 26(4) of the 2024 Act.