# The Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026, Introduction: Introductory text


Draft Regulations laid before the Scottish Parliament under section 45(4), section 71(3) and section 72(4) of the Visitor Levy (Scotland) Act 2024, for approval by resolution of the Scottish Parliament.
Visitor Levy
Made 2026
Coming into force 1st April 2026
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 45(1), 71(1) and 72(1) of the Visitor Levy (Scotland) Act 2024 and all other powers enabling them to do so.
In accordance with section 45(4), 71(3) and 72(4) of that Act a draft of these Regulations has been laid before and approved by resolution of the Scottish Parliament.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111064870/introduction (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.