Visitor Levy (Scotland) Act 2024

Part 4 S Returns and payment

Chapter 1 S Delegation of functions

24 Delegation of collection and enforcement functions S

(1) A relevant local authority may authorise a person to carry out its functions under—

(a) section 26(1) (receipt of returns),

(b) section 29 (receipt of levy payments),

(c) Part 5 (enforcement of the levy and penalties), except section 65 (power of local authorities to reduce, suspend or waive penalties),

(d) section 73 (registers of liable persons).

(2) In this Act, “relevant local authority” means (subject to subsection (3)) a local authority which has introduced a VL scheme.

(3) Where a person is authorised to carry out functions under any of the provisions or Parts mentioned in subsection (1), references to “relevant local authority” in the particular provision or Part include that person.

(4) Delegation of a function under this section does not affect a local authority's—

(a) ability to exercise that function,

(b) responsibility for that function.

Commencement Information

I1 S. 24 not in force at Royal Assent, see s. 79(2)

I2 S. 24 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

Chapter 2 S Returns

25 Interpretation S

(1) References in this Act to the making of returns are to the making of returns that comply with the requirements of this Part.

(2) References in this Part to the relevant period are to the period mentioned in section 26(4).

Commencement Information

I3 S. 25 not in force at Royal Assent, see s. 79(2)

I4 S. 25 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

26 Duty to make returns S

(1) The liable person must make returns to the relevant local authority.

(2) Returns must—

(a) include an assessment of the amount of the levy payable in respect of the relevant period, and

(b) be made before the end of the period of 30 days beginning with the end of each relevant period.

(3) For the purposes of subsection (2)(a)—

(a) the amount of the levy payable by a liable person in respect of each relevant period is the total amount of the levies (calculated in accordance with section 5) in respect of all chargeable transactions entered into by the liable person during that period, and

(b) where the liable person is the occupier of more than one set of premises within the area to which the VL scheme relates, the return must include assessments of the amount of the levy payable for each set of premises.

(4) The relevant period means—

(a) each quarter, or

(b) such period or periods specified by a relevant local authority in the VL scheme to which the return relates.

Commencement Information

I5 S. 26 not in force at Royal Assent, see s. 79(2)

I6 S. 26 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

27 Form and content of return S

A return under this Act must—

(a) be in the form specified by the relevant local authority,

(b) contain such information specified by the relevant local authority, and

(c) be made in such manner as specified by the relevant local authority.

Commencement Information

I7 S. 27 not in force at Royal Assent, see s. 79(2)

I8 S. 27 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

28 Duty to keep and preserve records S

(1) A liable person must—

(a) keep any records that may be needed to enable the person to make a correct and complete return, and

(b) preserve those records in accordance with this section.

(2) The duty in subsection (1)—

(a) also applies to any person with whom a liable person has made an arrangement under section 9(1)(b), as it applies to a liable person, and

(b) applies to a liable person whether or not such an arrangement has been made.

(3) The records mentioned in subsection (1) must be preserved for—

(a) 5 years from the date on which a return is made, or

(b) such other period specified by the relevant local authority.

(4) The records required to be kept and preserved under subsection (1) include—

(a) details of any chargeable transactions entered into during the period to which the return relates,

(b) records of payments, receipts and financial arrangements associated with those chargeable transactions, and

(c) such other records specified by a relevant local authority in a VL scheme.

Commencement Information

I9 S. 28 not in force at Royal Assent, see s. 79(2)

I10 S. 28 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

Chapter 3 S Payment

29 Payment of levy S

(1) The levy payable in respect of a chargeable transaction must be paid to the relevant local authority.

(2) Where a return is to be made under section 26, the total amount of the levy payable for the relevant period must be paid at the same time as the return is made.

(3) The levy is treated as paid if arrangements satisfactory to the relevant local authority are made for payment of the levy.

Commencement Information

I11 S. 29 not in force at Royal Assent, see s. 79(2)

I12 S. 29 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2