# Visitor Levy (Amendment) (Scotland) Act 2026, Paragraph 5

Extent: S

In section 12 (scheme to impose levy), after subsection (2) insert—
“(2A) But a VL scheme, or two or more VL schemes taken together, may impose only one levy in respect of a purchase of the right to reside in or at a particular room or area comprising overnight accommodation on a particular night.”.

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Source: https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/5 (the official version)
Page: https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.