# The Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, Regulation 3: Circumstances in which an assessment of liability to visitor levy may be made by a local authority


(1) A local authority may make an assessment of the levy payable by a person where the authority has reason to believe that the person is liable to pay the levy, but the person has not made a return to the local authority under section 26 of the 2024 Act by the end of the period of 30 days beginning with the last day of the relevant period.
(2) A local authority may make its own assessment of the visitor levy payable by a person where the authority honestly and reasonably believes that a return that has been made by the person is incorrect by reason of careless or deliberate miscalculation.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111064863/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-local-authority-assessment-scotland-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.