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Visitor Levy (Scotland) Act 2024

Part 6 – Registers of Liable Persons and Information Sharing

Section 73 – Registers of liable persons

112.This section allows a local authority to establish and maintain a register containing the names of all liable persons offering overnight accommodation, the addresses of all places at which overnight accommodation is provided, and other information the authority considers necessary.

Section 74 – Power to share information

113.This section provides that a local authority may disclose relevant information to certain persons where it is necessary for the performance of a function or in connection with the operation of a VL scheme. The information which can be disclosed is listed in subsection (4) and includes the name and address of liable persons offering overnight accommodation. The persons to whom information can be disclosed under this section are (i) another local authority with whom the disclosing authority has entered into a joint VL scheme, (ii) a person to whom a local authority’s functions have been delegated (under section 24) and (iii) a local authority’s authorised officer (subsection (1)(a) to (c)). Information disclosed to an authorised officer or a person to whom local authority functions have been delegated must only be used for the purpose of performing the function conferred on that person. An example of a circumstance in which information may be disclosed under this section is where the local authority provides an authorised officer with the name and address of a liable person to allow them to issue an information notice to that person.

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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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