{
  "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-47",
  "json_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-47.json",
  "legislation": "asp/2024/8",
  "legislation_title": "Visitor Levy (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024",
  "path": "section/47",
  "kind": "section",
  "number": "47",
  "heading": "Penalty for failure to make returns",
  "text": "(1) A penalty is payable by a liable person (“P”) where P fails to make a return in accordance with section 26 (as read with section 25(1)).\n(2) P is liable to a penalty under this section as determined by a relevant local authority.\n(3) In sections 48, 49 and 50 “penalty date”, in relation to a return, means the day after the day on which a return must be made under section 26.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 47(1) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 24"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 47 not in force at Royal Assent, see s. 79(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 47 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/47",
    "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."
}