Explanatory Notes

Visitor Levy (Scotland) Act 2024

2024 asp 8

5 July 2024

Commentary on Provisions

Part 3 – Introduction and Administration of the Levy

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)).