Visitor Levy (Scotland) Act 2024
Visitor Levy (Scotland) Act 2024 (2024 asp 8)
- Visitor Levy (Scotland) Act 2024 (2024 asp 8)
- Part 1 Visitor levy
- 1 Power for local authorities to impose levy
- 2 Overview
- Part 2 Key concepts
- Basis and calculation of levy
- 3 Levy to be charged on purchase of overnight accommodation
- 4 Meaning of overnight accommodation
- 4A Basis on which levy is to be charged
- 5 Calculation of levy based on a percentage rate
- 6 Setting percentage rate for levy
- 6A Setting fixed amount of levy
- 7 Maximum number of nights of overnight accommodation
- 8 Person liable to pay levy
- 9 Third party arrangements
- 10 Billing of overnight accommodation
- Exemptions and rebates
- 11 Exemptions and rebates
- Part 3 Introduction and administration of the levy
- Process
- 12 Scheme to impose levy
- 12A Permitted deduction by liable persons from levy payable
- 12B Regulations: further provision about deductions by liable persons from levy payable
- 13 Prior consultation on scheme
- 14 Required content of a scheme
- 15 Publicity for introduction of scheme
- 16 Visitor levy forum
- 17 Transitional provision
- Finances
- 18 Duty to keep separate account for scheme
- 19 Use of net proceeds of scheme
- Performance
- 20 Annual reporting on scheme
- 21 Review of scheme
- 22 Scottish Ministers’ power to regulate process
- 23 Guidance on visitor levy scheme
- Part 4 Returns and payment
- Chapter 1 Delegation of functions
- 24 Delegation of collection and enforcement functions
- Chapter 2 Returns
- 25 Interpretation
- 26 Duty to make returns
- 27 Form and content of return
- 28 Duty to keep and preserve records
- 28A Amendment of returns: regulations
- Chapter 3 Payment
- 29 Payment of levy
- 29A Disallowance of deduction by liable persons from levy payable
- Part 5 Enforcement of the levy and penalties
- Chapter 1 Investigatory powers
- Information notices
- 30 Power to obtain information and documents from the liable person
- 31 Power to obtain information and documents from third parties
- 32 Complying with information notices
- 33 Producing copies of documents
- 34 Further provision about powers relating to information notices
- 35 Information notices: general restrictions
- 36 Types of information
- 37 Protection for privileged communications between legal advisers and clients
- Inspection powers
- 38 Power to inspect business premises
- 39 Power to inspect business premises of third parties
- 40 Carrying out inspections under section 38 and 39
- 41 Carrying out inspections under section 38 or 39: further provision
- 42 Power to copy and remove documents
- 43 Restriction on inspection of documents
- 44 Electronic records
- Chapter 2 Assessments where no return or incorrect return
- 45 Power to allow a local authority to make or substitute an assessment
- Chapter 3 Penalties
- Power to impose penalties
- 46 Power of local authorities to impose penalties
- Penalty for failure to make returns
- 47 Penalty for failure to make returns
- 48 Three month penalty for failure to make return
- 49 Six month penalty for failure to make return
- 50 Twelve month penalty for failure to make return
- 51 Reasonable excuse for failure to make return
- Penalty for failure to pay levy
- 52 Penalty for failure to pay levy
- 53 Reasonable excuse for failure to pay levy
- Penalty for failure to keep and preserve records
- 54 Penalty for failure to keep and preserve records
- 55 Reasonable excuse for failure to keep and preserve records
- Penalties for failure to comply or obstruction
- 56 Penalties for failure to comply or obstruction
- 57 Daily default penalties for failure to comply or obstruction
- 58 Reasonable excuse for failure to comply or obstruction
- Penalties for inaccurate information or documents
- 59 Penalties for inaccurate information or documents
- Concealing, destroying etc. documents
- 60 Concealing, destroying etc. documents following information notice
- 61 Concealing, destroying etc. documents following information notification
- Assessment and enforcement of penalties
- 62 Assessment of penalties
- 63 Enforcement of penalties
- 64 Failure to comply with time limit
- 65 Power of local authorities to reduce, suspend or waive penalties
- Interest
- 66 Interest on unpaid levy
- 67 Interest on penalties
- 68 Rate of interest
- Power to change penalty provisions
- 69 Power to change penalty provisions
- Chapter 4 Recovery of unpaid amounts
- 70 Summary warrant
- Chapter 5 Reviews and appeals
- 71 Reviews
- 72 Appeals
- Part 6 Registers of Liable Persons and Information Sharing
- 73 Registers of liable persons
- 74 Power to share information
- Part 7 Final provisions
- 75 Report on operation of Act
- 75A Power to make further provision about the operation of Parts 2 and 3
- 76 Interpretation of Act
- 77 Regulation-making powers
- 78 Ancillary provision
- 79 Commencement
- 80 Short title
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