Visitor Levy (Scotland) Act 2024

23 Guidance on visitor levy scheme

(1) A local authority must, when exercising a function under Part 3 of this Act, have regard to any guidance published under this section.

(2) VisitScotland must—

(a) prepare and publish guidance for local authorities about the operation of Part 3 of this Act, and

(b) from time to time review the guidance published under this section and, if it considers it appropriate, publish updated guidance.

(3) Guidance published under this section must in particular include guidance about—

(a) other persons whom a local authority might consider to be affected or appropriate when the authority consults on a VL scheme under section 13(1)(b) or on the net proceeds of a VL scheme under section 19(2),

(b) the process which a local authority might follow before determining any cases and circumstances in which the levy is not payable or reimbursed,

(c) support or assistance which a local authority may provide to liable persons to operate in accordance with a VL scheme,

(d) the matters to be considered by a local authority when deciding the objectives of a scheme, and

(e) the matters to be considered by a local authority when deciding the use of the net proceeds of a scheme.

(4) Before publishing guidance (or updated guidance) under this section, VisitScotland must send a draft of the guidance to the Scottish Ministers for approval.

(5) The Scottish Ministers may—

(a) approve draft guidance submitted to them under subsection (4),

(b) reject the draft guidance, or

(c) require VisitScotland to modify the guidance in such manner as the Scottish Ministers may specify.

(6) The Scottish Ministers may by regulations modify this section so as to—

(a) substitute a different body for the one which is for the time being subject to the duties in subsections (2) and (4),

(b) make more than one body responsible for preparing and publishing or reviewing the guidance, or

(c) add to, remove, or vary the description of the matters listed in subsection (3) which must be included in the guidance.

(7) If regulations under subsection (6) substitute the Scottish Ministers as the body responsible for publishing the whole or part of guidance, the requirements in subsections (4) and (5) do not apply to the duties of the Scottish Ministers.

(8) Regulations under subsection (6) are subject to the affirmative procedure.