# The Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026, Regulation 11: Action of local authority following First-tier Tribunal’s disposal of an appeal


(1) Where a local authority is subject to an order under regulation 8 as a result of an appeal brought under regulation 7, the local authority must, by the end of the period of 30 days beginning with the day on which the order is made, send to the person who brought the appeal notice of the action that has been taken or is to be taken as a result of the order.
(2) The notice sent under paragraph (1) must include—
(a) an indication of any difference in the amount of the levy, penalty or interest on unpaid levy or penalty payable as a result of the outcome of the appeal, and
(b) a requirement that any outstanding amount of the levy, penalty or interest on unpaid levy or penalty payable, including any amount payment of which was postponed, be paid on or before the last day of the period of 30 days beginning with the day on which the notice is received, or the last day of such longer period as may be agreed with the local authority.
(3) Where the outcome of an appeal is that an amount of the levy, penalty, or interest on unpaid levy or penalty is to be reimbursed to a person, the local authority must reimburse the amount owed by the end of the period of 30 days beginning with the day on which the notice is sent.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111064870/regulation/11 (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.