OpenLegislation

Section 12 Scheme to impose levyI1I2

Scotland

(1)

A local authority may—

(a)

introduce a scheme or schemes to impose the levy for all or part of its area (referred to in this Act as a “VL scheme”),

(b)

modify a VL scheme, or

(c)

revoke a VL scheme.

(2)

A VL scheme may make different provision for different purposes or different areas within the local authority's area.

F1(2A)

But a VL scheme, or two or more VL schemes taken together, may impose only one levy in respect of a purchase of the right to reside in or at a particular room or area comprising overnight accommodation on a particular night.

(3)

Two or more local authorities may act jointly to make a VL scheme.

(4)

In those circumstances—

(a)

they must continue to act jointly in relation to the scheme in all respects, and

(b)

unless the context requires otherwise, a reference in this Act to—

(i)

a local authority, in relation to a VL scheme or to a proposed scheme, is a reference to the authorities acting jointly,

(ii)

the area of a local authority is a reference to the combined areas of those authorities, and

(iii)

the local tourism strategy of a local authority is a reference to any tourism strategy prepared by an authority which is in effect in all or part of the area to which the VL scheme applies.

Annotations

Textual amendments

F1

S. 12(2A) inserted (22.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(3), sch. para. 5; S.S.I. 2026/198, reg. 2

Commencement

I1

S. 12 not in force at Royal Assent, see s. 79(2)

I2

S. 12 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2