{
  "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024",
  "json_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024.json",
  "id": "asp/2024/8",
  "title": "Visitor Levy (Scotland) Act 2024",
  "short_title": "Visitor Levy (Scotland) Act 2024",
  "long_title": "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.",
  "citation": "2024 asp 8",
  "type": "asp",
  "year": "2024",
  "number": "8",
  "version": "current",
  "date": "2024-07-05",
  "revised": true,
  "valid_from": "2026-07-22",
  "extent": "S",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/introduction",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
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      "number": "1",
      "heading": "Visitor levy",
      "url": null,
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
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      "heading": "Power for local authorities to impose levy",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-1",
      "extent": "S",
      "status": null,
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    },
    {
      "path": "section/2",
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      "heading": "Overview",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-2",
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    {
      "path": "part/2",
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    },
    {
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      "number": null,
      "heading": "Basis and calculation of levy",
      "url": null,
      "extent": "S",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Levy to be charged on purchase of overnight accommodation",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-3",
      "extent": "S",
      "status": null,
      "parent": "part/2/crossheading/basis-and-calculation-of-levy"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Meaning of overnight accommodation",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-4",
      "extent": "S",
      "status": null,
      "parent": "part/2/crossheading/basis-and-calculation-of-levy"
    },
    {
      "path": "section/4A",
      "kind": "section",
      "number": "4A",
      "heading": "Basis on which levy is to be charged",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-4A",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/basis-and-calculation-of-levy"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Calculation of levy based on a percentage rate",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-5",
      "extent": "S",
      "status": null,
      "parent": "part/2/crossheading/basis-and-calculation-of-levy"
    },
    {
      "path": "section/6",
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      "number": "6",
      "heading": "Setting percentage rate for levy",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-6",
      "extent": "S",
      "status": null,
      "parent": "part/2/crossheading/basis-and-calculation-of-levy"
    },
    {
      "path": "section/6A",
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      "heading": "Setting fixed amount of levy",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-6A",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/basis-and-calculation-of-levy"
    },
    {
      "path": "section/7",
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      "heading": "Maximum number of nights of overnight accommodation",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-7",
      "extent": "S",
      "status": null,
      "parent": "part/2/crossheading/basis-and-calculation-of-levy"
    },
    {
      "path": "section/8",
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      "number": "8",
      "heading": "Person liable to pay levy",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-8",
      "extent": "S",
      "status": null,
      "parent": "part/2/crossheading/basis-and-calculation-of-levy"
    },
    {
      "path": "section/9",
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      "number": "9",
      "heading": "Third party arrangements",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-9",
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      "status": null,
      "parent": "part/2/crossheading/basis-and-calculation-of-levy"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Billing of overnight accommodation",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-10",
      "extent": "S",
      "status": null,
      "parent": "part/2/crossheading/basis-and-calculation-of-levy"
    },
    {
      "path": "part/2/crossheading/exemptions-and-rebates",
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      "heading": "Exemptions and rebates",
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      "parent": "part/2/crossheading/exemptions-and-rebates"
    },
    {
      "path": "part/3",
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      "number": "3",
      "heading": "Introduction and administration of the levy",
      "url": null,
      "extent": "S",
      "status": null,
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    },
    {
      "path": "part/3/crossheading/process",
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      "parent": "part/3"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Scheme to impose levy",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-12",
      "extent": "S",
      "status": null,
      "parent": "part/3/crossheading/process"
    },
    {
      "path": "section/12A",
      "kind": "section",
      "number": "12A",
      "heading": "Permitted deduction by liable persons from levy payable",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-12A",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/process"
    },
    {
      "path": "section/12B",
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      "number": "12B",
      "heading": "Regulations: further provision about deductions by liable persons from levy payable",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-12B",
      "extent": null,
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    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Prior consultation on scheme",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-13",
      "extent": "S",
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    },
    {
      "path": "section/14",
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      "number": "14",
      "heading": "Required content of a scheme",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-14",
      "extent": "S",
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    {
      "path": "section/15",
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      "heading": "Publicity for introduction of scheme",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-15",
      "extent": "S",
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    },
    {
      "path": "section/16",
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      "number": "16",
      "heading": "Visitor levy forum",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-16",
      "extent": "S",
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    },
    {
      "path": "section/17",
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      "number": "17",
      "heading": "Transitional provision",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-17",
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      "status": null,
      "parent": "part/3/crossheading/process"
    },
    {
      "path": "part/3/crossheading/finances",
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      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Duty to keep separate account for scheme",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-18",
      "extent": "S",
      "status": null,
      "parent": "part/3/crossheading/finances"
    },
    {
      "path": "section/19",
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      "number": "19",
      "heading": "Use of net proceeds of scheme",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-19",
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    },
    {
      "path": "part/3/crossheading/performance",
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      "heading": "Annual reporting on scheme",
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      "path": "section/21",
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      "heading": "Review of scheme",
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    },
    {
      "path": "section/22",
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      "number": "22",
      "heading": "Scottish Ministers’ power to regulate process",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-22",
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    },
    {
      "path": "section/23",
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      "heading": "Guidance on visitor levy scheme",
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    {
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    {
      "path": "part/4/chapter/2",
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    {
      "path": "section/25",
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    },
    {
      "path": "section/27",
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    },
    {
      "path": "section/28",
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      "heading": "Duty to keep and preserve records",
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      "extent": "S",
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    },
    {
      "path": "section/28A",
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      "heading": "Amendment of returns: regulations",
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    },
    {
      "path": "part/4/chapter/3",
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      "heading": "Payment",
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    },
    {
      "path": "section/29",
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      "heading": "Payment of levy",
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    {
      "path": "section/29A",
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      "heading": "Disallowance of deduction by liable persons from levy payable",
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    },
    {
      "path": "part/5",
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      "heading": "Enforcement of the levy and penalties",
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    },
    {
      "path": "part/5/chapter/1",
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      "heading": "Investigatory powers",
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      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/5/chapter/1/crossheading/information-notices",
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      "heading": "Information notices",
      "url": null,
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      "parent": "part/5/chapter/1"
    },
    {
      "path": "section/30",
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      "number": "30",
      "heading": "Power to obtain information and documents from the liable person",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-30",
      "extent": "S",
      "status": null,
      "parent": "part/5/chapter/1/crossheading/information-notices"
    },
    {
      "path": "section/31",
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      "heading": "Power to obtain information and documents from third parties",
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      "extent": "S",
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    },
    {
      "path": "section/32",
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    {
      "path": "section/33",
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      "heading": "Producing copies of documents",
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      "path": "section/35",
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      "heading": "Information notices: general restrictions",
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    },
    {
      "path": "section/36",
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      "heading": "Types of information",
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      "path": "section/37",
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      "heading": "Protection for privileged communications between legal advisers and clients",
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      "extent": "S",
      "status": null,
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    },
    {
      "path": "part/5/chapter/1/crossheading/inspection-powers",
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    },
    {
      "path": "section/38",
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      "heading": "Power to inspect business premises",
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      "extent": "S",
      "status": null,
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    },
    {
      "path": "section/39",
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      "heading": "Power to inspect business premises of third parties",
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      "extent": "S",
      "status": null,
      "parent": "part/5/chapter/1/crossheading/inspection-powers"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Carrying out inspections under section 38 and 39",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-40",
      "extent": "S",
      "status": null,
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    {
      "path": "section/41",
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      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-41",
      "extent": "S",
      "status": null,
      "parent": "part/5/chapter/1/crossheading/inspection-powers"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Power to copy and remove documents",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-42",
      "extent": "S",
      "status": null,
      "parent": "part/5/chapter/1/crossheading/inspection-powers"
    },
    {
      "path": "section/43",
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      "heading": "Restriction on inspection of documents",
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      "extent": "S",
      "status": null,
      "parent": "part/5/chapter/1/crossheading/inspection-powers"
    },
    {
      "path": "section/44",
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      "heading": "Electronic records",
      "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-44",
      "extent": "S",
      "status": null,
      "parent": "part/5/chapter/1/crossheading/inspection-powers"
    },
    {
      "path": "part/5/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Assessments where no return or incorrect return",
      "url": null,
      "extent": "S",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/45",
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