# Visitor Levy (Scotland) Act 2024, Section 8: Person liable to pay levy

Extent: S

The person liable to pay the levy charged in respect of a chargeable transaction is the person who—
(a) provides overnight accommodation to a visitor in pursuance of the transaction, and
(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”).

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