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Visitor Levy (Scotland) Act 2024

Section 21 – Review of scheme

50.Section 21 requires a local authority operating a VL scheme to review the scheme within 3 years of the scheme coming into force, and within each subsequent 3-year period (subsection (1)), and to publish a report following each review setting out its findings (subsection (2)). A copy of a published report must be provided to the VL forum for that VL scheme (subsection (3)).

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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