Visitor Levy (Amendment) (Scotland) Act 2026
Visitor Levy (Amendment) (Scotland) Act 2026 (2026 asp 18)
- Visitor Levy (Amendment) (Scotland) Act 2026 (2026 asp 18)
- Part 1 Amendments to the Visitor Levy (Scotland) Act 2024
- Basis on which levy is to be charged
- 1 Basis on which levy is to be charged
- Permitted deduction by liable persons from levy payable
- 2 Permitted deduction by liable persons from levy payable
- Significant modification of VL scheme: adjusted implementation periods
- 3 Significant modification of VL scheme: adjusted implementation periods
- Chargeable transactions
- 4 Chargeable transactions: purchases by third parties
- Duty to make returns
- 5 Duty to make returns
- Amendment of returns
- 6 Amendment of returns: regulations
- Transitional provisions: chargeable transactions and returns
- 7 Modification of existing visitor levy scheme
- 8 Modification of proposed visitor levy scheme
- 9 Amendments of the 2024 Act and reasonable excuse for failure to make return, pay levy or keep records
- Reviews and reports
- 10 Review of VL scheme: matters to be considered
- 11 Reporting on impact on tourism in rural areas
- Power to make further provision
- 12 Power to make further provision about the operation of the 2024 Act
- Part 2 Final provisions
- 13 Ancillary provision
- 14 Meaning of “the 2024 Act”
- 15 Consequential and minor modifications
- 16 Commencement
- 17 Short title
- Schedule Consequential and minor modifications of the 2024 Act
- Part 1 Changes relating to the basis on which levy is to be charged
- Part 2 Changes relating to permitted deductions by liable persons from levy payable
- Part 3 Other changes relating to chargeable transactions and returns etc.
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