# Visitor Levy (Amendment) (Scotland) Act 2026, Paragraph 2

Extent: S

(1) In section 5 (calculation of levy), before subsection (1) insert—
“(A1) This section applies where a local authority has—
(a) introduced a VL scheme under which the levy is to be charged in respect of a chargeable transaction on the basis of a percentage rate, or
(b) modified a VL scheme to provide for the levy to be charged in respect of a chargeable transaction on the basis of a percentage rate.”.
(2) The title of section 5 becomes “Calculation of levy based on a percentage rate”.

---
Source: https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.