{
  "url": "https://openlegislation.uk/draft-visitor-levy-local-authority-assessment-scotland-regulations-2026/regulation-7",
  "json_url": "https://openlegislation.uk/draft-visitor-levy-local-authority-assessment-scotland-regulations-2026/regulation-7.json",
  "legislation": "sdsi/2026/9780111064863",
  "legislation_title": "The Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/draft-visitor-levy-local-authority-assessment-scotland-regulations-2026",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Deadline for paying or reimbursing an amount of visitor levy due as a result of an assessment",
  "text": "(1) Where a notice issued under regulation 5 requires payment of an amount of the levy, that amount must be paid on or before the last day of the period of 30 days beginning with the day on which the notice is received, or the last day of such longer period as may be agreed with the local authority.\n(2) Where a notice issued under regulation 5 indicates that a lesser amount of the levy is due, the local authority must reimburse the amount owed on or before the last day of the period of 30 days beginning with the day on which the notice is issued.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2026/9780111064863/regulation/7",
    "retrieved_at": "2026-10-30T15:28:08.687351+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}