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Visitor Levy (Scotland) Act 2024

Section 16 – Visitor levy forum

40.This section provides for the establishment of a VL forum for each VL scheme. A local authority operating a VL scheme must within 6 months of its decision to introduce a VL scheme establish a forum (subsection (1)(a)). Subsection (2) contains the functions of the VL forum, which are to:

  • discuss and advise the authority and any other person or body consulting on matters to do with the VL scheme (subsection (2)(a)),

  • discuss and respond to consultation on modifications or the use of net proceeds of the VL scheme, under sections 13(1)(b) and 19(2) respectively (subsection (2)(b)),

  • discuss and make appropriate representations in relation to the reports required by sections 20 (annual report) and 21 (review of VL scheme) (subsection (2)(c)).

41.The local authority must maintain the forum for the duration of the VL scheme (subsection (1)(b)) and ensure that it is able to carry out its functions and that it meets on a regular basis (but at least twice per calendar year) (subsection (1)(c)).

42.The membership requirements of the VL forum are set out in subsections (3) to (5). Subsection (3) states that the VL forum is to be constituted of such persons as are appointed to it by the local authority operating the VL scheme. Under subsection (4), the local authority must ensure membership of the VL forum includes such persons it considers to be representative of communities, businesses engaged in tourism and tourist organisations in its area and that there is a reasonable balance of these groups. Local authority members may be appointed to the VL forum but must not form a majority of VL forum members (subsection (5)).

43.Where there is more than one VL scheme for different parts of the local authority area, more than one forum may be established but a single forum may also be sufficient (subsection (6)).

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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