Visitor Levy (Scotland) Act 2024
2024 asp 8
Commentary on Provisions
Part 5 – Enforcement of the levy and penalties
Chapter 4 – Recovery of unpaid amounts
Section 70 – Summary warrant
109.This section provides that the local authority may apply to the sheriff for a summary warrant where a person does not pay the levy, or a penalty imposed under Chapter 3 (subsections (1) and (2)). The application to the sheriff must include a certificate which states that the person has failed to pay the sum by the due date, a demand for payment has subsequently been issued and the sum due remains unpaid for at least 14 days (subsections (3) and (4)). The sheriff must then issue the summary warrant which authorises the recovery of the sum payable by the means set out in subsection (6). In addition to the sum of levy or penalty due, the person is liable to pay the sheriff officers’ fees and expenses reasonably incurred (subsection (7)), other than fees for collecting and accounting to the local authority sums paid to the sheriff officer by that person (subsection (8)).
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