Scottish Statutory Instruments

2024 No. 231 (C. 18)

Visitor Levy

The Visitor Levy (Scotland) Act 2024 (Commencement) Regulations 2024

Made

3rd September 2024

Laid before the Scottish Parliament

5th September 2024

Coming into force

20th September 2024

The Scottish Ministers make the following Regulations in exercise of the power conferred by section 79(2) of the Visitor Levy (Scotland) Act 2024(1).

Citation and commencement

1.  These Regulations may be cited as the Visitor Levy (Scotland) Act 2024 (Commencement) Regulations 2024 and come into force on 20 September 2024.

Appointed Day

2.  20 September 2024 is the appointed day for the coming into force of the Visitor Levy (Scotland) Act 2024, so far as not already in force(2).

TOM ARTHUR

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

3rd September 2024

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations appoint 20 September 2024 as the day on which all of the provisions of the Visitor Levy (Scotland) Act 2024 (“the Act”) will come into force, other than Part 7 of the Act (which came into force on 6 July 2024 by virtue of provision made in section 79(1) of the Act). The Bill for the Act received Royal Assent on 5 July 2024.

(2)

Part 7 came into force on 6 July 2024 by virtue of provision made in section 79(1) of the Visitor Levy (Scotland) Act 2024.