# Visitor Levy (Scotland) Act 2024, Section 65: Power of local authorities to reduce, suspend or waive penalties

Extent: S

(1) A relevant local authority may reduce a penalty under this Chapter if it considers it appropriate to do so because of special circumstances.
(2) In subsection (1), “special circumstances” does not include ability to pay.
(3) In subsection (1), the reference to reducing a penalty includes a reference to—
(a) waiving a penalty entirely,
(b) suspending a penalty, and
(c) agreeing a compromise in relation to proceedings for a penalty.
(4) In this section, references to a penalty include references to any interest in relation to the penalty.

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Source: https://www.legislation.gov.uk/asp/2024/8/section/65 (the official version)
Page: https://openlegislation.uk/visitor-levy-scotland-act-2024/section-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.