# The Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026, Regulation 5: Handling of review by local authority


(1) Where a local authority receives a review notice which meets the requirements set out in regulation 3 and has been submitted in accordance with regulation 4, the local authority must carry out a review of the matter covered by the notice.
(2) The review must be carried out by a person who had no involvement in the decision or conclusion which is the subject of the review.
(3) In carrying out a review, a local authority must take account of—
(a) any steps taken by the authority in connection with the matter which is the subject of the review,
(b) any representations made by the person requesting the review at a stage which gives the local authority a reasonable opportunity to consider them.
(4) A review under paragraph (1) must be carried out, and written notice of the outcome sent to the person who submitted the review notice—
(a) on or before the last day of the period of 60 days beginning with the day on which the review notice was sent to the local authority, or
(b) on or before the last day of such longer period as is agreed with the person who submitted the review notice.
(5) A notice sent under paragraph (4) must include reasons for the outcome of the review.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111064870/regulation/5 (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.