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Visitor Levy (Scotland) Act 2024

Visitor Levy (Scotland) Act 2024

2024 asp 8

Commentary on Provisions

Part 5 – Enforcement of the levy and penalties

Chapter 3 – Penalties
Section 65 – Power of local authorities to reduce, suspend or waive penalties

104.Under this section, a local authority may waive or suspend a penalty, or agree a compromise in relation to proceedings for the penalty, where special circumstances apply (subsections (1) and (3)). But the ability of the person to pay the penalty is not to be regarded as a special circumstance (subsection (2)). Subsection (4) confirms that the power of a local authority under this section applies not only to the penalty, but to any interest in relation to the penalty.

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