{
  "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-12",
  "json_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-12.json",
  "legislation": "asp/2024/8",
  "legislation_title": "Visitor Levy (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "heading": "Scheme to impose levy",
  "text": "(1) A local authority may—\n(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”),\n(b) modify a VL scheme, or\n(c) revoke a VL scheme.\n(2) A VL scheme may make different provision for different purposes or different areas within the local authority's area.\n(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.\n(3) Two or more local authorities may act jointly to make a VL scheme.\n(4) In those circumstances—\n(a) they must continue to act jointly in relation to the scheme in all respects, and\n(b) unless the context requires otherwise, a reference in this Act to—\n(i) a local authority, in relation to a VL scheme or to a proposed scheme, is a reference to the authorities acting jointly,\n(ii) the area of a local authority is a reference to the combined areas of those authorities, and\n(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.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 12 not in force at Royal Assent, see s. 79(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 12 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/12",
    "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."
}