# The Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, Regulation 8: Imposition of penalties


For the avoidance of doubt, the making by a local authority of an assessment under these Regulations does not prevent the imposition of a penalty under section 47, 48, 49, 50 or 52 of the 2024 Act, nor the application of section 51 or 53.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111064863/regulation/8 (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-local-authority-assessment-scotland-regulations-2026/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.