Explanatory Notes
2024 asp 8
5 July 2024
Commentary on Provisions
13.This section contains a power allowing local authorities to impose a levy (to be known as the visitor levy – section 1(a)) on the purchase of “overnight accommodation” (defined in section 4). A levy imposed under this section is to be introduced, administered and charged in accordance with the provisions of the Act (section 1(b)). This means that a levy may only be imposed under this section as part of a VL scheme introduced by a local authority in accordance with Part 3.
14.Section 2 provides an overview of the different Parts of the Act, of which there are seven in total.