{
  "url": "https://openlegislation.uk/visitor-levy-local-authority-assessment-scotland-regulations-2026/regulation-3",
  "json_url": "https://openlegislation.uk/visitor-levy-local-authority-assessment-scotland-regulations-2026/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Circumstances in which an assessment of liability to visitor levy may be made by a local authority",
  "text": "(1) A local authority may make an assessment of the levy payable by a person where the authority has reason to believe that the person is liable to pay the levy, but the person has not made a return to the local authority under section 26 of the 2024 Act by the end of the period of 30 days beginning with the last day of the relevant period.\n(2) A local authority may make its own assessment of the visitor levy payable by a person where the authority honestly and reasonably believes that a return that has been made by the person is incorrect by reason of careless or deliberate miscalculation.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 1.4.2026, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/108/regulation/3",
    "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."
}