# Visitor Levy (Scotland) Act 2024, Section 49: Six month penalty for failure to make return

Extent: S

(1) P is liable to a penalty under this section if P's failure continues after the end of the period of 6 months beginning with the penalty date.
(2) The penalty under this section is to be determined by a relevant local authority.

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Source: https://www.legislation.gov.uk/asp/2024/8/section/49 (the official version)
Page: https://openlegislation.uk/visitor-levy-scotland-act-2024/section-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.