# Visitor Levy (Amendment) (Scotland) Act 2026, Section 12: Power to make further provision about the operation of the 2024 Act

Extent: S

(1) The 2024 Act is modified as follows.
(2) After section 75 insert—
“Power to make further provision about the operation of Parts 2 and 3
75A (1) The Scottish Ministers may by regulations make further provision about the operation of Parts 2 and 3.
(2) Regulations under this section may, in particular, make provision about how the levy is to be calculated, charged and paid in particular circumstances or types of case.
(3) Regulations under subsection (1) may modify any enactment (including this Act).
(4) Before making regulations under this section, the Scottish Ministers must consult—
(a) local authorities,
(b) such persons as they consider to be representative of communities, businesses engaged in tourism and tourist organisations,
(c) such other persons as they consider appropriate.
(5) Regulations under subsection (1)—
(a) are subject to the affirmative procedure if they add to, replace or omit any part of the text of an Act,
(b) otherwise, are subject to the negative procedure.”.

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Source: https://www.legislation.gov.uk/asp/2026/18/section/12 (the official version)
Page: https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.