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  "url": "https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026",
  "json_url": "https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026.json",
  "id": "sdsi/2026/9780111064870",
  "title": "The Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026",
  "short_title": "Visitor Levy (Reviews and Appeals) 2026",
  "long_title": "These Regulations make provision in relation to the undertaking by local authorities of reviews of the matters falling within section 71 of the Visitor Levy (Scotland) Act 2024 (“the 2024 Act”). They also make provision in relation to the bringing of appeals in respect of those matters to the First-tier Tribunal for Scotland in accordance with section 72 of the 2024 Act, and actions that must be taken by a local authority as a result. These reviews and appeals cover decisions made by local authorities in connection with the operation of the visitor levy scheme covering their area, exercise by local authorities of information-gathering and inspection powers under Chapter 1 of Part 5 of the 2024 Act and the imposition of penalties under Chapter 3 of that Part. In addition, the Regulations make provision for reviews in respect of assessments made by local authorities in accordance with the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, and thereafter for appeals to the First-tier Tribunal in connection with those assessments. The reviews and appeals in respect of local authority assessment cover the conclusion that a person is liable to pay visitor levy, the amount of visitor levy payable as a result of an assessment and the conclusion that there is a careless or deliberate miscalculation contained in a visitor levy return.",
  "citation": "Draft 2026, ISBN 9780111064870",
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  "year": "2026",
  "number": "9780111064870",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/introduction",
      "extent": null,
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    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/regulation-1",
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      "path": "regulation/4",
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      "heading": "Timescale for submission of review notice",
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      "extent": null,
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      "heading": "Handling of review by local authority",
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      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Steps to be taken by a local authority as a result of a review",
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      "extent": null,
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    },
    {
      "path": "regulation/7",
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    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Disposal of the appeal by the First-tier Tribunal",
      "url": "https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/regulation-8",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Application for postponement of payment of levy, penalty or interest pending outcome of review or appeal",
      "url": "https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/regulation-9",
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      "path": "regulation/10",
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      "heading": "Application for suspension of requirement of an information notice pending outcome of an appeal",
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      "heading": "Electronic communication",
      "url": "https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/regulation-12",
      "extent": null,
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      "path": "signature",
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      "heading": "Signature",
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      "extent": null,
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      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/note",
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    }
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  "made_under": [
    {
      "id": "asp/2024/8",
      "title": "Visitor Levy (Scotland) Act 2024",
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    "retrieved_at": "2026-10-30T15:28:08.216591+00:00"
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  "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."
}