{
  "url": "https://openlegislation.uk/draft-visitor-levy-scotland-act-2024-amendment-regulations-2026/note",
  "json_url": "https://openlegislation.uk/draft-visitor-levy-scotland-act-2024-amendment-regulations-2026/note.json",
  "legislation": "sdsi/2026/9780111064924",
  "legislation_title": "The Visitor Levy (Scotland) Act 2024 Amendment Regulations 2026",
  "legislation_url": "https://openlegislation.uk/draft-visitor-levy-scotland-act-2024-amendment-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Visitor Levy (Scotland) Act 2024 (“the 2024 Act”).\nRegulation 3 makes amendments to section 14(1) to extend the categories of persons covered by section 14(1)(i) who should not require to pay or are to be reimbursed for the payment of a levy under a visitor levy scheme. The amendments—\nAmend the terms of section 14(1)(i) and (j) so that they will apply when a person is entitled to a disability benefit, payment or allowance listed in paragraph (i),\nExtend the exemption at section 14(1)(i) to all forms of disability assistance delivered under section 31 of the Social Security (Scotland) Act 2018,\nExtend the exemption at section 14(1)(i) to other benefits, allowances and payments listed,\nCreate an exemption for those residing in the UK to whom a relevant EU Regulation applies, where they are entitled to benefits, payments or allowances equivalent to the benefits listed in section 14(1)(i), under the legislation of Switzerland, an EEA state or Gibraltar,\nCreate an exemption for those residing in the UK to whom the Convention on Social Security between the Government of the United Kingdom of Great Britian and Northern Ireland and the Government of Ireland applies, where they are entitled to benefits, payments or allowances equivalent to the benefits listed in section 14(1)(i), under the legislation of Ireland, and\nCreate an exemption for those residing in the UK who are entitled to benefits, payments or allowances equivalent to the benefits listed in section 14(1)(i), under the legislation of Northern Ireland.\nRegulation 4 makes transitional provision so that where, before introducing or modifying a VL scheme, a local authority has before 1 April 2026 prepared and publicised the information required under section 13(1)(a) of the 2024 Act, and consulted in terms of section 13(1)(b) of the 2024 Act, further action does not require to occur in terms of section 13(1)(a) or (b) of that Act in relation to any changes to the VL scheme for the purposes of giving effect to the modifications made by regulation 3 of these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2026/9780111064924/note",
    "retrieved_at": "2026-10-30T15:28:06.218051+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}