Basis and calculation of levy Basis and calculation of levy
Scotland
- 3Levy to be charged on purchase of overnight accommodation
- 4Meaning of overnight accommodation
- 4ABasis on which levy is to be charged
- 5Calculation of levy based on a percentage rate
- 6Setting percentage rate for levy
- 6ASetting fixed amount of levy
- 7Maximum number of nights of overnight accommodation
- 8Person liable to pay levy
- 9Third party arrangements
- 10Billing of overnight accommodation