Part 2Key concepts

Basis and calculation of levy

4Meaning of overnight accommodation

(1)

In this Act, “overnight accommodation” means a room or area provided to a visitor for residential purposes in or at a type of accommodation listed in subsection (2) otherwise than as the visitor's only or usual place of residence.

(2)

The types of accommodation are—

(a)

hotels,

(b)

hostels,

(c)

guest houses,

(d)

bed and breakfast accommodation,

(e)

self catering accommodation,

(f)

camping sites,

(g)

caravan parks,

(h)

accommodation in a vehicle, or on board a vessel, which is permanently or predominantly situated in one place,

(i)

any other place at which a room or area is offered by the occupier for residential purposes otherwise than as a visitor’s only or usual place of residence.

(3)

But none of the types of accommodation in subsection (2) includes—

(a)

a local authority gypsy and traveller site or a registered social landlord gypsy and traveller site (those expressions having the same meaning as in Part 1 of schedule 1 of the Mobile Homes Act 1983), or

(b)

accommodation in a vehicle, or on board a vessel, that is undertaking a journey involving one or more overnight stops.

(4)

The Scottish Ministers may, by regulations, amend this section so as to—

(a)

add a type of accommodation to those included in subsection (2) or (3),

(b)

vary the description of a type of accommodation included in subsection (2) or (3), or

(c)

remove a type of accommodation from being included in subsection (2) or (3).

(5)

Before making regulations under subsection (4), the Scottish Ministers must consult—

(a)

local authorities,

(b)

such persons as they consider to be representative of communities, businesses engaged in tourism and tourist organisations, and

(c)

such other persons as they consider appropriate.

(6)

Regulations under subsection (4) are subject to the affirmative procedure.