{
  "url": "https://openlegislation.uk/visitor-levy-interest-on-unpaid-levy-and-penalties-scotland-regulations-2026/note",
  "json_url": "https://openlegislation.uk/visitor-levy-interest-on-unpaid-levy-and-penalties-scotland-regulations-2026/note.json",
  "legislation": "ssi/2026/9",
  "legislation_title": "The Visitor Levy (Interest on Unpaid Levy and Penalties) (Scotland) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/visitor-levy-interest-on-unpaid-levy-and-penalties-scotland-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations specify the rate of interest that applies to any unpaid visitor levy due under section 29 (payment of levy) and unpaid penalties imposed under Chapter 3 of Part 5 of the Visitor Levy (Scotland) Act 2024.\nRegulation 3 defines the Bank of England rate and the meaning of working day. It also provides for a period of three days before a new Bank of England rate will be applied to the interest calculation.\nRegulation 4 provides a formula for calculating the applicable daily rate of interest.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/9/note",
    "retrieved_at": "2026-10-28T20:32:13.402379+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."
}