Section 29 Payment of levyI1I2
Scotland
The levy payable in respect of a chargeable transaction must be paid to the relevant local authority F1(unless subsection (1B) applies).
Subsection (1B) applies in relation to a chargeable transaction if—
a liable person’s return made under section 26 includes a statement about a deduction in accordance with section 26(2)(a)(ii) that relates to the chargeable transaction, and
the deduction is not disallowed under section 29A(2).
The levy payable in respect of the chargeable transaction less the amount of the deduction relating to the chargeable transaction must be paid to the relevant local authority.
Where a return is to be made under section 26, the following amount must be paid at the same time as the return is made—
if the return includes a statement in accordance with section 26(2)(a)(ii)of an amount that is to be deducted from the total amount of the levy payable in respect of the relevant period, the total amount of the levy payable in respect of the relevant period less the amount of the deduction,
otherwise, the total amount of the levy payable in respect of the relevant period.
The levy is treated as paid if arrangements satisfactory to the relevant local authority are made for payment of the levy.
Annotations
Textual amendments
- F1
Words in s. 29(1) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(h), sch. para. 10(a)
- F2
S. 29(1A)(1B) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(h), sch. para. 10(b)
- F3
S. 29(2) substituted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(h), sch. para. 10(c)
Commencement
- I1
S. 29 not in force at Royal Assent, see s. 79(2)
- I2
S. 29 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2