# Visitor Levy (Scotland) Act 2024, Section 73: Registers of liable persons

Extent: S

(1) A relevant local authority may establish and maintain a register of liable persons.
(2) Any register established under subsection (1) must include—
(a) the names of all liable persons offering overnight accommodation in the area covered by a VL scheme (or schemes) operated by the relevant local authority,
(b) the addresses (or other descriptions) of all places at which overnight accommodation is provided in the area covered by a VL scheme (or schemes), and
(c) such other information as the relevant local authority considers necessary to allow it to carry out its functions under this Act.

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Source: https://www.legislation.gov.uk/asp/2024/8/section/73 (the official version)
Page: https://openlegislation.uk/visitor-levy-scotland-act-2024/section-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.