Regulation 4 Timescale for submission of review notice
Except where a longer period is agreed with a local authority in accordance with paragraph (2), a review notice must be sent on or before the last day of the period of 30 days beginning with—
the day on which notice of the decision in relation to the operation of the visitor levy scheme is received,
the day on which an information notice is received by a person or on which inspection powers under Chapter 1 of Part 5 of the 2024 Act are exercised,
in relation to a penalty imposed under Chapter 3 of Part 5 of the 2024 Act, the day on which notice under section 62(2)(b) of the 2024 Act of the imposition of a penalty is received,
the day on which notice of the outcome of an assessment as sent in accordance with regulation 5 of the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026 is received.
A local authority must agree to accept a review notice submitted after the end of the relevant period provided for in paragraph (1) where the local authority is satisfied that there is a good reason the notice could not be submitted within the timescale provided for in that paragraph.
Where a longer period is agreed to in accordance with paragraph (2), the review notice must be sent on or before the last day of the period agreed.
For the purposes of paragraph (1)(a), a notice of a decision is to be presumed to have been received 48 hours after it was sent, unless the contrary is shown.