# Visitor Levy (Amendment) (Scotland) Act 2026, Paragraph 3

Extent: S

(1) In section 6 (rate for levy)—
(a) before subsection (1) insert—
“(A1) This section applies where a local authority is seeking to—
(a) introduce 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) modify a VL scheme to provide for the levy to be charged in respect of a chargeable transaction on the basis of a percentage rate.”,
(b) in subsection (1), for “A local authority seeking to introduce a VL scheme” substitute “The local authority”.
(2) The title of section 6 becomes “Setting percentage rate for levy”.

---
Source: https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/3 (the official version)
Page: https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.