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Visitor Levy (Scotland) Act 2024

2024 asp 8 · Enacted 5 July 2024 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 22 July 2026.

An Act of the Scottish Parliament to give local authorities the power to impose a levy in respect of persons staying in certain types of accommodation overnight.

The Bill for this Act of the Scottish Parliament was passed by the Parliament on 28th May 2024 and received Royal Assent on 5th July 2024

Contents

  1. Part 1: Visitor levy
  2. 1Power for local authorities to impose levy
  3. 2Overview
  4. Part 2: Key concepts
  5. Basis and calculation of levy
  6. 3Levy to be charged on purchase of overnight accommodation
  7. 4Meaning of overnight accommodation
  8. 4ABasis on which levy is to be charged
  9. 5Calculation of levy based on a percentage rate
  10. 6Setting percentage rate for levy
  11. 6ASetting fixed amount of levy
  12. 7Maximum number of nights of overnight accommodation
  13. 8Person liable to pay levy
  14. 9Third party arrangements
  15. 10Billing of overnight accommodation
  16. Exemptions and rebates
  17. 11Exemptions and rebates
  18. Part 3: Introduction and administration of the levy
  19. Process
  20. 12Scheme to impose levy
  21. 12APermitted deduction by liable persons from levy payable
  22. 12BRegulations: further provision about deductions by liable persons from levy payable
  23. 13Prior consultation on scheme
  24. 14Required content of a scheme
  25. 15Publicity for introduction of scheme
  26. 16Visitor levy forum
  27. 17Transitional provision
  28. Finances
  29. 18Duty to keep separate account for scheme
  30. 19Use of net proceeds of scheme
  31. Performance
  32. 20Annual reporting on scheme
  33. 21Review of scheme
  34. 22Scottish Ministers’ power to regulate process
  35. 23Guidance on visitor levy scheme
  36. Part 4: Returns and payment
  37. Chapter 1: Delegation of functions
  38. 24Delegation of collection and enforcement functions
  39. Chapter 2: Returns
  40. 25Interpretation
  41. 26Duty to make returns
  42. 27Form and content of return
  43. 28Duty to keep and preserve records
  44. 28AAmendment of returns: regulations
  45. Chapter 3: Payment
  46. 29Payment of levy
  47. 29ADisallowance of deduction by liable persons from levy payable
  48. Part 5: Enforcement of the levy and penalties
  49. Chapter 1: Investigatory powers
  50. Information notices
  51. 30Power to obtain information and documents from the liable person
  52. 31Power to obtain information and documents from third parties
  53. 32Complying with information notices
  54. 33Producing copies of documents
  55. 34Further provision about powers relating to information notices
  56. 35Information notices: general restrictions
  57. 36Types of information
  58. 37Protection for privileged communications between legal advisers and clients
  59. Inspection powers
  60. 38Power to inspect business premises
  61. 39Power to inspect business premises of third parties
  62. 40Carrying out inspections under section 38 and 39
  63. 41Carrying out inspections under section 38 or 39: further provision
  64. 42Power to copy and remove documents
  65. 43Restriction on inspection of documents
  66. 44Electronic records
  67. Chapter 2: Assessments where no return or incorrect return
  68. 45Power to allow a local authority to make or substitute an assessment
  69. Chapter 3: Penalties
  70. Power to impose penalties
  71. 46Power of local authorities to impose penalties
  72. Penalty for failure to make returns
  73. 47Penalty for failure to make returns
  74. 48Three month penalty for failure to make return
  75. 49Six month penalty for failure to make return
  76. 50Twelve month penalty for failure to make return
  77. 51Reasonable excuse for failure to make return
  78. Penalty for failure to pay levy
  79. 52Penalty for failure to pay levy
  80. 53Reasonable excuse for failure to pay levy
  81. Penalty for failure to keep and preserve records
  82. 54Penalty for failure to keep and preserve records
  83. 55Reasonable excuse for failure to keep and preserve records
  84. Penalties for failure to comply or obstruction
  85. 56Penalties for failure to comply or obstruction
  86. 57Daily default penalties for failure to comply or obstruction
  87. 58Reasonable excuse for failure to comply or obstruction
  88. Penalties for inaccurate information or documents
  89. 59Penalties for inaccurate information or documents
  90. Concealing, destroying etc. documents
  91. 60Concealing, destroying etc. documents following information notice
  92. 61Concealing, destroying etc. documents following information notification
  93. Assessment and enforcement of penalties
  94. 62Assessment of penalties
  95. 63Enforcement of penalties
  96. 64Failure to comply with time limit
  97. 65Power of local authorities to reduce, suspend or waive penalties
  98. Interest
  99. 66Interest on unpaid levy
  100. 67Interest on penalties
  101. 68Rate of interest
  102. Power to change penalty provisions
  103. 69Power to change penalty provisions
  104. Chapter 4: Recovery of unpaid amounts
  105. 70Summary warrant
  106. Chapter 5: Reviews and appeals
  107. 71Reviews
  108. 72Appeals
  109. Part 6: Registers of Liable Persons and Information Sharing
  110. 73Registers of liable persons
  111. 74Power to share information
  112. Part 7: Final provisions
  113. 75Report on operation of Act
  114. 75APower to make further provision about the operation of Parts 2 and 3
  115. 76Interpretation of Act
  116. 77Regulation-making powers
  117. 78Ancillary provision
  118. 79Commencement
  119. 80Short title