Visitor Levy (Scotland) Act 2024

1. Introductory Text

2. Part 1 Visitor levy

   1. 1. Power for local authorities to impose levy

   2. 2. Overview

3. Part 2 Key concepts

   1. Basis and calculation of levy

      1. 3. Levy to be charged on purchase of overnight accommodation

      2. 4. Meaning of overnight accommodation

      3. 5. Calculation of levy

      4. 6. Rate for levy

      5. 7. Maximum number of nights of overnight accommodation

      6. 8. Person liable to pay levy

      7. 9. Third party arrangements

      8. 10. Billing of overnight accommodation

   2. Exemptions and rebates

      1. 11. Exemptions and rebates

4. Part 3 Introduction and administration of the levy

   1. Process

      1. 12. Scheme to impose levy

      2. 13. Prior consultation on scheme

      3. 14. Required content of a scheme

      4. 15. Publicity for introduction of scheme

      5. 16. Visitor levy forum

      6. 17. Transitional provision

   2. Finances

      1. 18. Duty to keep separate account for scheme

      2. 19. Use of net proceeds of scheme

   3. Performance

      1. 20. Annual reporting on scheme

      2. 21. Review of scheme

      3. 22. Scottish Ministers’ power to regulate process

      4. 23. Guidance on visitor levy scheme

5. Part 4 Returns and payment

   1. Chapter 1 Delegation of functions

      1. 24. Delegation of collection and enforcement functions

   2. Chapter 2 Returns

      1. 25. Interpretation

      2. 26. Duty to make returns

      3. 27. Form and content of return

      4. 28. Duty to keep and preserve records

   3. Chapter 3 Payment

      1. 29. Payment of levy

6. Part 5 Enforcement of the levy and penalties

   1. Chapter 1 Investigatory powers

      1. Information notices

         1. 30. Power to obtain information and documents from the liable person

         2. 31. Power to obtain information and documents from third parties

         3. 32. Complying with information notices

         4. 33. Producing copies of documents

         5. 34. Further provision about powers relating to information notices

         6. 35. Information notices: general restrictions

         7. 36. Types of information

         8. 37. Protection for privileged communications between legal advisers and clients

      2. Inspection powers

         1. 38. Power to inspect business premises

         2. 39. Power to inspect business premises of third parties

         3. 40. Carrying out inspections under section 38 and 39

         4. 41. Carrying out inspections under section 38 or 39: further provision

         5. 42. Power to copy and remove documents

         6. 43. Restriction on inspection of documents

         7. 44. Electronic records

   2. Chapter 2 Assessments where no return or incorrect return

      1. 45. Power to allow a local authority to make or substitute an assessment

   3. Chapter 3 Penalties

      1. Power to impose penalties

         1. 46. Power of local authorities to impose penalties

      2. Penalty for failure to make returns

         1. 47. Penalty for failure to make returns

         2. 48. Three month penalty for failure to make return

         3. 49. Six month penalty for failure to make return

         4. 50. Twelve month penalty for failure to make return

         5. 51. Reasonable excuse for failure to make return

      3. Penalty for failure to pay levy

         1. 52. Penalty for failure to pay levy

         2. 53. Reasonable excuse for failure to pay levy

      4. Penalty for failure to keep and preserve records

         1. 54. Penalty for failure to keep and preserve records

         2. 55. Reasonable excuse for failure to keep and preserve records

      5. Penalties for failure to comply or obstruction

         1. 56. Penalties for failure to comply or obstruction

         2. 57. Daily default penalties for failure to comply or obstruction

         3. 58. Reasonable excuse for failure to comply or obstruction

      6. Penalties for inaccurate information or documents

         1. 59. Penalties for inaccurate information or documents

      7. Concealing, destroying etc. documents

         1. 60. Concealing, destroying etc. documents following information notice

         2. 61. Concealing, destroying etc. documents following information notification

      8. Assessment and enforcement of penalties

         1. 62. Assessment of penalties

         2. 63. Enforcement of penalties

         3. 64. Failure to comply with time limit

         4. 65. Power of local authorities to reduce, suspend or waive penalties

      9. Interest

         1. 66. Interest on unpaid levy

         2. 67. Interest on penalties

         3. 68. Rate of interest

      10. Power to change penalty provisions

          1. 69. Power to change penalty provisions

   4. Chapter 4 Recovery of unpaid amounts

      1. 70. Summary warrant

   5. Chapter 5 Reviews and appeals

      1. 71. Reviews

      2. 72. Appeals

7. Part 6 Registers of Liable Persons and Information Sharing

   1. 73. Registers of liable persons

   2. 74. Power to share information

8. Part 7 Final provisions

   1. 75. Report on operation of Act

   2. 76. Interpretation of Act

   3. 77. Regulation-making powers

   4. 78. Ancillary provision

   5. 79. Commencement

   6. 80. Short title