{
  "url": "https://openlegislation.uk/visitor-levy-local-authority-assessment-scotland-regulations-2026/regulation-8",
  "json_url": "https://openlegislation.uk/visitor-levy-local-authority-assessment-scotland-regulations-2026/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Imposition of penalties",
  "text": "(1) A local authority may not impose a penalty under section 48, 49 or 50 of the 2024 Act once the local authority has issued notice of the outcome of the assessment in accordance with regulation 5.\n(2) Any penalties determined by a local authority as due under sections 48, 49 or 50 of the 2024 Act prior to that local authority issuing notice of the outcome of the assessment in accordance with regulation 5 remain payable.\n(3) Where the amount of the levy due is not paid on or before the day specified in regulation 7, section 52 of the 2024 Act applies as though subsection (1)(a) reads “P fails to pay the amount of the levy payable in accordance with regulation 7 of the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 8, 8A substituted for reg. 8 (24.9.2026) by The Visitor Levy (Miscellaneous Amendment) (Scotland) Regulations 2026 (S.S.I. 2026/268), regs. 1, 2(3)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 7. Section 15(1) was amended by paragraph 158 of schedule 17 of the Communications Act 2003 (c. 21)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/108/regulation/8",
    "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."
}