# Visitor Levy (Amendment) (Scotland) Act 2026, Paragraph 8

Extent: S

In section 14(1) (required content of a scheme), after paragraph (f) insert—
“(fa) whether liable persons are permitted to deduct and retain an amount from the levy payable in respect of a chargeable transaction (not exceeding the permitted deduction set under section 12A(2)) and, if so, the amount of the permitted deduction,”.

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Source: https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/8 (the official version)
Page: https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.