# Visitor Levy (Amendment) (Scotland) Act 2026, Section 3: Significant modification of VL scheme: adjusted implementation periods

Extent: S

(1) Section 14 of the 2024 Act (required content of a scheme) is modified as follows.
(2) In subsection (3), the words “, or on which a significant modification is to take effect,” are repealed.
(3) After subsection (3) insert—
“(3A) If a VL scheme is in force, the date on which a significant modification of the scheme is to take effect—
(a) in the case of a modification of the type mentioned in paragraph (a) or (c) of subsection (4), must be at least 18 months after the date on which the local authority publishes a report under section 13(1)(c) stating that it intends to proceed with the original or modified proposal,
(b) in the case of a modification of the type mentioned in paragraph (b), (ba) or (bb) of subsection (4), must be at least 6 months after the date on which the local authority publishes a report under section 13(1)(c) stating that it intends to proceed with the original or modified proposal.
(3B) If a VL scheme is not yet in force, the date on which a significant modification of the scheme is to take effect must be at least 18 months after the date on which the local authority publishes a report under section 13(1)(c) stating that it intends to proceed with the original or modified proposal.”.
(4) In subsection (4), for “subsection (3)” substitute “subsections (3A) and (3B)”.

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