# The Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026, Regulation 7: Appeal to the First-tier Tribunal


(1) Where notice of the outcome of a review is sent in accordance with regulation 5(4) and the person who submitted the review notice remains dissatisfied, the person given notice may appeal to the First-tier Tribunal against the matter that is the subject of the review.
(2) An appeal under paragraph (1) is to be brought by sending a written notice of appeal containing all of the information set out in rule 58 of the schedule of the First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022 to the First-tier Tribunal.
(3) A notice of appeal must be sent on or before the last day of the period of 30 days beginning with the day on which the notice of the outcome of the review is received.
(4) Where a notice of appeal is sent after the expiry of the period described in paragraph (3), the appeal may be brought only with the permission of the First-tier Tribunal.

---
Source: https://www.legislation.gov.uk/sdsi/2026/9780111064870/regulation/7 (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-reviews-and-appeals-scotland-regulations-2026/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.