# The Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026, Regulation 2: Interpretation


In these Regulations—
“2024 Act” means the Visitor Levy (Scotland) Act 2024,
“electronic communication” has the meaning given in section 15(1) of the Electronic Communications Act 2000,
“First-tier Tribunal” means the Local Taxation Chamber of the First-tier Tribunal for Scotland as established by section 1(1) of the Tribunals (Scotland) Act 2014,
“information notice” means a notice given under section 30 or 31 of the 2024 Act,
“the levy” means the visitor levy introduced, administered and charged in accordance with the 2024 Act,
“liable person” is to be construed in accordance with section 8 of the 2024 Act,
“local authority” means a relevant local authority within the meaning of section 24(2) of the 2024 Act or, where two or more such authorities are acting jointly in relation to a visitor levy scheme, those authorities acting jointly, and
“visitor levy scheme” means a scheme introduced in accordance with section 12 of the 2024 Act.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111064870/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.