- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Visitor Levy (Scotland) Act 2024
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There are currently no known outstanding effects for the Visitor Levy (Scotland) Act 2024, Chapter 4.
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Chapter 4SRecovery of unpaid amounts
70Summary warrantS
(1)This section applies where a person fails to pay a local authority—
(a)an amount of the levy payable in accordance with section 29(2),
(b)a penalty imposed on the person under Chapter 3 of this Part.
(2)The local authority may apply to the sheriff for a summary warrant.
(3)An application for the purpose of subsection (2) must be accompanied by a certificate which—
(a)complies with subsection (4), and
(b)is signed by an officer of the local authority.
(4)A certificate complies with this subsection if—
(a)it states that—
(i)the person has failed to pay the sum payable by the person in the time required by or under this Act,
(ii)the local authority has subsequently demanded payment from the person, and
(iii)the period of 14 days beginning with the day on which the demand is made has expired without payment having been made, and
(b)it specifies the sum payable by the person.
(5)The sheriff must grant a summary warrant in (or as nearly as may be in) the form prescribed by Act of Sederunt.
(6)A summary warrant granted under subsection (5) authorises the recovery of the sum payable by—
(a)attachment,
(b)money attachment,
(c)earnings arrestment,
(d)arrestment and action of furthcoming or sale.
(7)Subject to and without prejudice to section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002—
(a)the sheriff officer’s fees, and
(b)any outlays reasonably incurred by that officer,
in connection with the execution of a summary warrant granted under subsection (5) are to be chargeable against the person in relation to whom the summary warrant was granted.
(8)No fees are to be chargeable by the sheriff officer against the person in relation to whom the summary warrant was granted for collecting, and accounting to the local authority for, sums paid to that officer by that person in respect of the sum payable.
Commencement Information
I1S. 70 not in force at Royal Assent, see s. 79(2)
I2S. 70 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2
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