# Visitor Levy (Scotland) Act 2024, Section 47: Penalty for failure to make returns

Extent: S

(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)).
(2) P is liable to a penalty under this section as determined by a relevant local authority.
(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.

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Source: https://www.legislation.gov.uk/asp/2024/8/section/47 (the official version)
Page: https://openlegislation.uk/visitor-levy-scotland-act-2024/section-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.