# The Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, Regulation 4: Notice of intention of local authority to make an assessment


(1) Before making an assessment a local authority must issue a notice advising the person—
(a) that the local authority intends to make an assessment of the person’s liability to pay the levy,
(b) the reason that the local authority intends to make an assessment, including, where relevant, the basis for the local authority’s view that the return submitted is incorrect by reason of careless or deliberate miscalculation,
(c) that the assessment will be made using the information available to and obtained by the local authority about the liability of the person.
(2) A notice under this regulation must be issued on or before the last day of the period of two months beginning with—
(a) in the case of an assessment made in accordance with regulation 3(1), the end of the period of 30 days beginning with the last day of the relevant period,
(b) in the case of an assessment made in accordance with regulation 3(2), the day on which the return was sent.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111064863/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-local-authority-assessment-scotland-regulations-2026/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.