Section 28 Duty to keep and preserve recordsI1 I2

Scotland

(1)

A liable person must—

(a)

keep any records that may be needed to enable the person to make a correct and complete return, and

(b)

preserve those records in accordance with this section.

(2)

The duty in subsection (1)—

(a)

also applies to any person with whom a liable person has made an arrangement under section 9(1)(b), as it applies to a liable person, and

(b)

applies to a liable person whether or not such an arrangement has been made.

(3)

The records mentioned in subsection (1) must be preserved for—

(a)

5 years from the date on which a return is made, or

(b)

such other period specified by the relevant local authority.

(4)

The records required to be kept and preserved under subsection (1) include—

F1(a)

details of any overnight stays during the period to which the return relates in respect of which levies become payable by the liable person,

F2(ab)

details of the chargeable transactions in relation to which those levies are payable,

(b)

records of payments, receipts and financial arrangements associated with those chargeable transactions, and

(c)

such other records specified by a relevant local authority in a VL scheme.

Annotations

F1: S. 28(4)(a) substituted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 22(a)
F2: S. 28(4)(ab) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 22(b)