Visitor Levy (Scotland) Act 2024

1. Introduction

2. The Act: an Overview

3. Crown Application

4. Commentary on Provisions

   1. Part 1 – Visitor Levy

      1. Section 1 – Power for local authorities to impose levy

      2. Section 2 – Overview

   2. Part 2 – Key Concepts

      1. Section 3 – Levy to be charged on purchase of overnight accommodation

      2. Section 4 – Meaning of overnight accommodation

      3. Section 5 – Calculation of levy

      4. Section 6 – Rate for levy

      5. Section 7 – Maximum number of nights of overnight accommodation

      6. Section 8 – Person liable to pay levy

      7. Section 9 – Third party arrangements

      8. Section 10 – Billing of overnight accommodation

      9. Section 11 – Exemptions and rebates

   3. Part 3 – Introduction and Administration of the Levy

      1. Section 12 – Scheme to impose levy

      2. Section 13 – Prior consultation on scheme

      3. Section 14 – Required content of a scheme

      4. Section 15 – Publicity for introduction of scheme

      5. Section 16 – Visitor levy forum

      6. Section 17 – Transitional provision

      7. Section 18 – Duty to keep separate account for scheme

      8. Section 19 – Use of net proceeds of the scheme

      9. Section 20 – Annual reporting on scheme

      10. Section 21 – Review of scheme

      11. Section 22 – Scottish Ministers’ power to regulate process

      12. Section 23 – Guidance on visitor levy scheme

   4. Part 4 - Returns and payment

      1. Section 24 – Delegation of collection and enforcement functions

      2. Section 25 – Interpretation

      3. Section 26 – Duty to make returns

      4. Section 27 – Form and content of return

      5. Section 28 – Duty to keep and preserve records

      6. Section 29 – Payment of levy

   5. Part 5 – Enforcement of the levy and penalties

      1. Chapter 1 – Investigatory Powers

         1. Section 30 – Power to obtain information and documents from the liable person

         2. Section 31 – Power to obtain information and documents from third parties

         3. Section 32 – Complying with information notices

         4. Section 33 – Producing copies of documents

         5. Section 34 – Further provision about powers relating to information notices

         6. Section 35 – Information notices: general restrictions

         7. Section 36 – Types of information

         8. Section 37 – Protection for privileged communications between legal advisers and clients

         9. Section 38 – Power to inspect business premises

         10. Section 39 – Power to inspect business premises of third parties

         11. Section 40 – Carrying out inspections under sections 38 and 39

         12. Section 41 – Carrying out inspections under section 38 or 39: further provision

         13. Section 42 – Power to copy and remove documents

         14. Section 43 – Restriction on inspection of documents

         15. Section 44 – Electronic records

      2. Chapter 2 – Assessments where no return or incorrect return

         1. Section 45 – Power to allow a local authority to make or substitute an assessment

      3. Chapter 3 – Penalties

         1. Section 46 – Power of local authorities to impose penalties

         2. Sections 47 to 50 – Penalties for failure to make returns

         3. Section 51 – Reasonable excuse for failure to make returns

         4. Section 52 – Penalty for failure to pay levy

         5. Section 53 – Reasonable excuse for failure to pay levy

         6. Section 54 – Penalty for failure to keep and preserve records

         7. Section 55 – Reasonable excuse for failure to keep and preserve records

         8. Section 56 – Penalties for failure to comply or obstruction

         9. Section 57 – Daily default penalties for failure to comply or obstruction

         10. Section 58 – Reasonable excuse for failure to comply or obstruction

         11. Section 59 – Penalties for inaccurate information or documents

         12. Section 60 – Concealing, destroying etc. documents following information notice

         13. Section 61 – Concealing, destroying etc. documents following information notification

         14. Section 62 – Assessment of penalties

         15. Section 63 – Enforcement of penalties

         16. Section 64 – Failure to comply with time limit

         17. Section 65 – Power of local authorities to reduce, suspend or waive penalties

         18. Section 66 – Interest on unpaid levy

         19. Section 67 – Interest on penalties

         20. Section 68 – Rate of interest

         21. Section 69 – Power to change penalty provisions

      4. Chapter 4 – Recovery of unpaid amounts

         1. Section 70 – Summary warrant

      5. Chapter 5 – Reviews and appeals

         1. Section 71 – Reviews

         2. Section 72 - Appeals

   6. Part 6 – Registers of Liable Persons and Information Sharing

      1. Section 73 – Registers of liable persons

      2. Section 74 – Power to share information

   7. Part 7 – Final Provisions

      1. Section 75 – Report on operation of Act

      2. Section 76 – Interpretation of Act

      3. Section 77 – Regulation making powers

      4. Section 78: Ancillary provision

      5. Section 79 – Commencement

      6. Section 80 – Short title

5. Parliamentary History