{
  "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-1",
  "json_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-1.json",
  "legislation": "asp/2024/8",
  "legislation_title": "Visitor Levy (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Power for local authorities to impose levy",
  "text": "A local authority may impose a levy to be charged on the purchase of overnight accommodation (see section 4(1) for the meaning of overnight accommodation) which is to be—\n(a) known as the visitor levy (referred to in this Act as “the levy”), and\n(b) introduced, administered and charged in accordance with this Act.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 1 not in force at Royal Assent, see s. 79(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 1 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2024/8/section/1",
    "retrieved_at": "2026-10-29T20:12:08.798767+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}