Regulation 3 Basis for seeking review

(1)

Paragraph (2) applies to a person who—

(a)

has been affected by a decision in relation to the operation of a visitor levy scheme,

(b)

has been the subject of a penalty or of enforcement action under Part 5 of the 2024 Act,

(c)

has been the subject of a local authority assessment made in accordance with the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026^f1.

(2)

A person to whom this paragraph applies may send a written notice to a local authority requesting a review by that local authority (referred to in these regulations as “a review notice”) in relation to—

(a)

a decision made by the local authority as regards—

(i)

the operation of a visitor levy scheme,

(ii)

enforcement action under Chapter 1 of Part 5 of the 2024 Act,

(iii)

a penalty imposed under Chapter 3 of Part 5 of the 2024 Act,

(b)

the conclusion of the local authority as regards the following aspects of an assessment made in accordance with regulation 3 of the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026^f2—

(i)

that the person is liable to pay the levy,

(ii)

the amount of the levy payable as a result of the assessment,

(iii)

that a return submitted under section 26 of the 2024 Act is incorrect by reason of careless or deliberate miscalculation.

(3)

A review notice must set out—

(a)

the matter or matters mentioned in paragraph (2)(a) or (b) on which the review is sought,

(b)

the grounds on which the review is sought, and

(c)

the outcome sought.

Annotations

Footnotes

f1: S.S.I. 2026/XXX.
f2: S.S.I. 2026/XXX.