# Visitor Levy (Scotland) Act 2024, Section 12: Scheme to impose levy

Extent: S

(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.
(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.

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Source: https://www.legislation.gov.uk/asp/2024/8/section/12 (the official version)
Page: https://openlegislation.uk/visitor-levy-scotland-act-2024/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.