Regulation 2 Amendment of the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026

The Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026^f1 are amended in accordance with paragraphs (2) to (4).

In regulation 5 (local authority notice of outcome of assessment)—

For regulation 8 substitute—

“Imposition of penalties

8

(1)

A local authority may not impose a penalty under section 48, 49 or 50 of the 2024 Act once the local authority has issued notice of the outcome of the assessment in accordance with regulation 5.

(2)

Any penalties determined by a local authority as due under sections 48, 49 or 50 of the 2024 Act prior to that local authority issuing notice of the outcome of the assessment in accordance with regulation 5 remain payable.

(3)

Where the amount of the levy due is not paid on or before the day specified in regulation 7, section 52 of the 2024 Act ^f2 applies as though subsection (1)(a) reads “P fails to pay the amount of the levy payable in accordance with regulation 7 of the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026^f3”.

Interest where no return has been made or where a return contains a miscalculation of a careless or deliberate nature

8A

Where no return has been made before the end of the period provided for in section 26(2)(b) of the 2024 Act, or where a return is incorrect because it contains a careless or deliberate miscalculation, section 66 of the 2024 Act has effect as though after subsection (3) there is inserted —

“(4)

Where a local authority has made an assessment in accordance with regulation 3 of the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, subsection (1) does not apply and instead interest is payable from the day after the day on which the levy must be paid in accordance with regulation 7.”.”.

In regulation 9(a) (electronic communication), for “the person” substitute “the recipient”.