{
  "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-8",
  "json_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-8.json",
  "legislation": "asp/2024/8",
  "legislation_title": "Visitor Levy (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024",
  "path": "section/8",
  "kind": "section",
  "number": "8",
  "heading": "Person liable to pay levy",
  "text": "The person liable to pay the levy charged in respect of a chargeable transaction is the person who—\n(a) provides overnight accommodation to a visitor in pursuance of the transaction, and\n(b) is the occupier of the premises at which that overnight accommodation is provided (such a person is referred to in this Act as “the liable person”).",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 8 not in force at Royal Assent, see s. 79(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 8 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2024/8/section/8",
    "retrieved_at": "2026-10-29T20:12:08.798767+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}