# The Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, 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,
“electronic communication” has the meaning given in section 15(1) of the Electronic Communications Act 2000,
“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.

---
Source: https://www.legislation.gov.uk/sdsi/2026/9780111064863/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-local-authority-assessment-scotland-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.