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There are currently no known outstanding effects for the Visitor Levy (Scotland) Act 2024, Section 13.
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(1)Before introducing or modifying a VL scheme, a local authority must—
(a)prepare and publicise—
(i)an outline of the proposed scheme or (as the case may be) the scheme as it is proposed to be modified (“the proposal”),
(ii)a statement about the cases and circumstances under the proposal in which the levy (or a sum equivalent to the levy) is not payable or may be reimbursed,
(iii)a statement about the objectives of the proposal, including how the authority intends to measure and report on the achievement of those objectives, and
(iv)an assessment of the impacts of the proposal in the authority’s area,
(b)consult—
(i)such persons as the authority considers to be representative of communities, businesses engaged in tourism and tourist organisations in its area,
(ii)in the case of a modification of a VL scheme, the VL forum for that scheme as established by the local authority in accordance with section 16(1),
(iii)if any part of the area to which the VL scheme relates has been designated as a National Park, the National Park authority for that Park, and
(iv)such other persons as the authority considers likely to be affected by the proposal,
(c)prepare and publicise a report which—
(i)summarises the consultation responses received,
(ii)states whether or not the authority intends to proceed with the proposal (or the proposal as modified in light of the consultation), and
(iii)sets out the authority's reasons for whether or not it intends to proceed.
(2)For the purposes of subsection (1)(a)(iii) the objectives must relate to developing, supporting or sustaining facilities or services which are substantially for or used by persons visiting the scheme area for leisure or business purposes (or both).
(3)For the purposes of subsection (1)(a)(iv) the assessment must, in particular, set out what the local authority considers to be the likely effects of the proposal on—
(a)persons living within the scheme area, and
(b)such other persons as the authority considers likely to be affected by the proposal.
(4)Before revoking a VL scheme, a local authority must publicise the proposed revocation of the scheme.
Commencement Information
I1S. 13 not in force at Royal Assent, see s. 79(2)
I2S. 13 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
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