# The Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, Regulation 8: Imposition of penalties

Extent: S

(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.
(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.
(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”.

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Source: https://www.legislation.gov.uk/ssi/2026/108/regulation/8 (the official version)
Page: https://openlegislation.uk/visitor-levy-local-authority-assessment-scotland-regulations-2026/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.