Section 6 Setting percentage rate for levyF3 I1 I2

Scotland

F1(A1)

This section applies where a local authority is seeking to—

(a)

introduce a VL scheme under which the levy is to be charged in respect of a chargeable transaction on the basis of a percentage rate, or

(b)

modify a VL scheme to provide for the levy to be charged in respect of a chargeable transaction on the basis of a percentage rate.

(1)

F2The local authority must set the percentage rate of the levy chargeable in respect of a chargeable transaction.

(2)

The percentage rate set under subsection (1)—

(a)

may be different for different purposes or different areas within the local authority’s area, but

(b)

may not be different in relation to different types of overnight accommodation.

(3)

The Scottish Ministers may by regulations specify the maximum percentage rate which a local authority may set under subsection (1).

(4)

Regulations under subsection (3)—

(a)

may specify different maximum percentage rates for different purposes, but

(b)

may not specify different maximum percentage rates for different areas.

(5)

Before making regulations under subsection (3), the Scottish Ministers must consult—

(a)

local authorities,

(b)

such persons as they consider to be representative of communities, businesses engaged in tourism and tourist organisations, and

(c)

such other persons as they consider appropriate.

(6)

Regulations under subsection (3) are subject to the affirmative procedure.

Annotations

F1: S. 6(A1) inserted (22.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(3), sch. para. 3(1)(a); S.S.I. 2026/198, reg. 2
F2: Words in s. 6(1) substituted (22.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(3), sch. para. 3(1)(b); S.S.I. 2026/198, reg. 2
F3: S. 6 heading substituted (22.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(3), sch. para. 3(2); S.S.I. 2026/198, reg. 2