Introductory text
VISITOR LEVY
Made 23rd September 2026
Coming into force 24th September 2026
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 45(1) and 78(1) of the Visitor Levy (Scotland) Act 2024f1 and all other powers enabling them to do so.
In accordance with section 45(4) of the Visitor Levy (Scotland) Act 2024, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.
Annotations
Footnotes
- f1
-
2024 asp 8. The powers to make these Regulations are exercised together by virtue of section 33(2) of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10).