Section 10 Billing of overnight accommodationI1I2
Scotland
The Scottish Ministers may, by regulations, specify requirements for the billing of overnight accommodation in respect of chargeable transactions F1and subsequent transactions.
F2If the levy to be charged in respect of chargeable transactions is based on a percentage rate (or percentage rates), regulations under subsection (1) may, in particular, require persons to—
issue an invoice to a visitor F3or another person entering into a chargeable transaction F4, or a subsequent transaction, in respect of overnight accommodation, which specifies separately—
the cost of the overnight accommodation purchased,
the percentage rate of the levy chargeable in respect of the F5accommodation,
the amount of the accommodation portion of the transaction F6..., and
the amount of levy chargeable in respect of the F7accommodation.
publish the cost (or costs) of overnight accommodation made available for purchase by the liable person F8or another person, specifying separately—
the amount attributable to the accommodation portion of the accommodation F9...,
the percentage rate of the levy chargeable in respect of the accommodation, and
the amount of levy chargeable in respect of the accommodation.
If the levy to be charged in respect of chargeable transactions is a fixed amount (or fixed amounts) set under section 6A, regulations under subsection (1) may, in particular, require persons to—
issue an invoice to a visitor or another person entering into a chargeable transaction or a subsequent transaction, in respect of overnight accommodation, which specifies the amount of the levy chargeable for each room or area for each night,
publish the amount (or amounts) of the levy chargeable for each room or area for each night that any number of persons have a right to reside in or at the overnight accommodation in pursuance of a chargeable transaction.
Regulations under subsection (1) are subject to the negative procedure.
In this section, the “accommodation portion” has the meaning given by section 5(2) and (3).
Annotations
Textual amendments
- F1
Words in s. 10(1) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 19(a)
- F2
Words in s. 10(2) substituted (22.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(3), sch. para. 4(a); S.S.I. 2026/198, reg. 2
- F3
Words in s. 10(2)(a) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 19(b)(i)
- F4
Words in s. 10(2)(a) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 19(b)(ii)
- F5
Word in s. 10(2)(a)(ii) substituted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 19(b)(iii)
- F6
Words in s. 10(2)(a)(iii) repealed (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 19(b)(iv)
- F7
Word in s. 10(2)(a)(iv) substituted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 19(b)(v)
- F8
Words in s. 10(2)(b) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 19(c)(i)
- F9
Words in s. 10(2)(b)(i) repealed (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 19(c)(ii)
- F10
S. 10(2A) inserted (22.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(3), sch. para. 4(b); S.S.I. 2026/198, reg. 2
Commencement
- I1
S. 10 not in force at Royal Assent, see s. 79(2)
- I2
S. 10 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2