# Visitor Levy (Scotland) Act 2024, Section 52: Penalty for failure to pay levy

Extent: S

(1) A penalty is payable by a liable person (“P”) where—
(a) P fails to pay the amount of the levy payable in accordance with—
(i) section 29(2)(a),
(ii) section 29(2)(b), or (as the case may be)
(iii) section 29A(2),
(b) the local authority has reminded P that payment is due, and
(c) the period of 14 days beginning with the day on which the reminder is given expires without payment having been made.
(2) P is liable to a penalty as determined by a relevant local authority.
(3) If any amount of the levy remains unpaid after the end of the period of 5 months beginning with the penalty date, P is liable to an additional penalty as determined by a relevant local authority.
(4) If any amount of the levy remains unpaid after the end of the period of 11 months beginning with the penalty date, P is liable to an additional penalty as determined by a relevant local authority.
(5) In this section, “penalty date”, in relation to an amount of the levy, means the day after the day on which the period mentioned in subsection (1)(c) expired.

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Source: https://www.legislation.gov.uk/asp/2024/8/section/52 (the official version)
Page: https://openlegislation.uk/visitor-levy-scotland-act-2024/section-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.