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Draft Regulations laid before the Scottish Parliament under section 45(4) of the Visitor Levy (Scotland) Act 2024 (asp 8), for approval by resolution of the Scottish Parliament.

VISITOR LEVY

Made 2026

Coming into force 2026

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 45(1) and 78(1) of the Visitor Levy (Scotland) Act 2024f1 and all other powers enabling them to do so.

In accordance with section 45(4) of the Visitor Levy (Scotland) Act 2024, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.

Annotations

Footnotes

f1

2024 asp 8. The powers to make these Regulations are exercised together by virtue of section 33(2) of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10).