# Visitor Levy (Amendment) (Scotland) Act 2026, Paragraph 19

Extent: S

In section 10 (billing of overnight accommodation)—
(a) in subsection (1), after “chargeable transactions” insert “and subsequent transactions”,
(b) in subsection (2)(a)—
(i) in the opening words, after “visitor” insert “or another person”,
(ii) in the opening words, after “chargeable transaction” insert “, or a subsequent transaction, in respect of overnight accommodation”,
(iii) in sub-paragraph (ii), for the word “transaction” substitute “accommodation”,
(iv) in sub-paragraph (iii), the words “and any deduction made under section 5(1)(b)” are repealed,
(v) in sub-paragraph (iv), for “transaction” substitute “accommodation”,
(c) in subsection (2)(b)—
(i) in the opening words, after “person” insert “or another person”,
(ii) in sub-paragraph (i), the words “and any deduction made under section 5(1)(b)” are repealed.

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Source: https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/19 (the official version)
Page: https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.