Regulation 1 Citation and commencementI1 Scotland These Regulations may be cited as the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026 and come into force on 1 April 2026. Annotations Commencement I1 Reg. 1 in force at 1.4.2026, see reg. 1 ← Introduction Regulation 1 Regulation 2 →