- Latest available (Revised)
- Original (As enacted)
Visitor Levy (Scotland) Act 2024
You are here:
What Version
Advanced Features
Opening Options
More Resources
Status:
This is the original version (as it was originally enacted).
26Duty to make returns
This section has no associated Explanatory Notes
(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.
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Part
PrintThe Whole Chapter
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Notes
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.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.