{
  "url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-4",
  "json_url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-4.json",
  "legislation": "asp/2026/18",
  "legislation_title": "Visitor Levy (Amendment) (Scotland) Act 2026",
  "legislation_url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026",
  "path": "schedule/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In section 10 (billing of overnight accommodation)—\n(a) in subsection (2), in the opening words, for “Regulations” substitute “If the levy to be charged in respect of chargeable transactions is based on a percentage rate (or percentage rates), regulations”,\n(b) after subsection (2) insert—\n“(2A) If the levy to be charged in respect of chargeable transactions is a fixed amount (or fixed amounts) set under section 6A, regulations under subsection (1) may, in particular, require persons to—\n(a) issue an invoice to a visitor or another person entering into a chargeable transaction or a subsequent transaction, in respect of overnight accommodation, which specifies the amount of the levy chargeable for each room or area for each night,\n(b) publish the amount (or amounts) of the levy chargeable for each room or area for each night that any number of persons have a right to reside in or at the overnight accommodation in pursuance of a chargeable transaction.”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 4 not in force at Royal Assent, see s. 16(3)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. para. 4 in force at 22.7.2026 by S.S.I. 2026/198, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/4",
    "retrieved_at": "2026-10-29T20:11:38.409984+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}