# The Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, Introduction: Introductory text

Extent: S

Visitor Levy
Made 24th February 2026
Coming into force 1st April 2026
The 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.
In 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.

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Source: https://www.legislation.gov.uk/ssi/2026/108/introduction (the official version)
Page: https://openlegislation.uk/visitor-levy-local-authority-assessment-scotland-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.