# The Visitor Levy (Amendment) (Scotland) Act 2026 (Commencement and Transitional Provisions) Regulations 2026, Regulation 3: Transitional Provision


(1) Where paragraph (2) applies, section 14(3B) (required content of a scheme) of the Visitor Levy (Scotland) Act 2024 does not apply and instead the date on which the significant modification is to take effect must—
(a) be at least 6 months after the date on which the local authority publishes a report under section 13(1)(c) of the Visitor Levy (Scotland) Act 2024 stating that it intends to proceed with the modified proposal, and
(b) be no earlier than the original proposed date on which the scheme would come into force as publicised under section 15(1)(b)(ii) of the Visitor Levy (Scotland) Act 2024.
(2) This paragraph applies where—
(a) on or before the date these regulations come into force—
(i) a local authority has published a report under section 13(1)(c) of the Visitor Levy (Scotland) Act 2024 stating that it intends to proceed with a proposed scheme,
(ii) the local authority has met the notification and publication requirements in section 15(1) of the Visitor Levy (Scotland) Act 2024 in relation to the scheme,
(b) on the date these Regulations come into force the proposed scheme is not yet in force, and
(c) no later than 6 months after the date these Regulations come into force the local authority publishes a further report under section 13(1)(c) of the Visitor Levy (Scotland) Act 2024 which states that it intends to make a modification of the scheme which is a significant modification in terms of section 14(4)(bb) of the Visitor Levy (Scotland) Act 2024.

---
Source: https://www.legislation.gov.uk/ssi/2026/198/regulation/3 (the official version)
Page: https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026-commencement-and-transitional-provisions-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.