Regulation 8A Interest where no return has been made or where a return contains a miscalculation of a careless or deliberate natureF1

Where no return has been made before the end of the period provided for in section 26(2)(b) of the 2024 Act, or where a return is incorrect because it contains a careless or deliberate miscalculation, section 66 of the 2024 Act has effect as though after subsection (3) there is inserted—

“(4)

Where a local authority has made an assessment in accordance with regulation 3 of the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, subsection (1) does not apply and instead interest is payable from the day after the day on which the levy must be paid in accordance with regulation 7.”.