Introductory text
Draft Regulations laid before the Scottish Parliament under section 14(9) of the Visitor Levy (Scotland) Act 2024, for approval by resolution of the Scottish Parliament.
Visitor Levy
Made 2026
Coming into force 1st April 2026
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 14(6) and 78(1) of the Visitor Levy (Scotland) Act 2024f1 and all other powers enabling them to do so.
In accordance with section 14(8) of that Act, the Scottish Ministers have consulted with local authorities, such persons as they consider to be representative of communities, businesses engaged in tourism and tourist organisations, and other persons as they consider appropriate.
In accordance with section 14(9) of that Act, a draft of these Regulations has been laid before and approved by resolution of the Scottish Parliament.
Annotations
Footnotes
- f1
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2014 asp 8. The powers to make these Regulations are exercised together by virtue of section 33(2) of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10). The Regulations are subject to the affirmative procedure by virtue of section 33(3) of that Act.