Part 1 Amendments to the Visitor Levy (Scotland) Act 2024
Scotland
- Basis on which levy is to be charged
- Permitted deduction by liable persons from levy payable
- Significant modification of VL scheme: adjusted implementation periods
- Chargeable transactions
- Duty to make returns
- Amendment of returns
- Transitional provisions: chargeable transactions and returns
- Reviews and reports
- Power to make further provision