{
  "url": "https://openlegislation.uk/visitor-levy-local-authority-assessment-scotland-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/visitor-levy-local-authority-assessment-scotland-regulations-2026/introduction.json",
  "legislation": "ssi/2026/108",
  "legislation_title": "The Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/visitor-levy-local-authority-assessment-scotland-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Visitor Levy\nMade 24th February 2026\nComing into force 1st April 2026\nThe Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 45(1) and 78(1) of the Visitor Levy (Scotland) Act 2024 and all other powers enabling them to do so.\nIn accordance with section 45(4) of that Act, a draft of these Regulations has been laid before and approved by resolution of the Scottish Parliament.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2024 asp 8. The powers to make these Regulations are exercised together by virtue of section 33(2) of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10). These Regulations are subject to the affirmative procedure by virtue of section 33(3) of that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/108/introduction",
    "retrieved_at": "2026-10-28T20:30:59.133920+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."
}