Visitor Levy (Scotland) Act 2024

Part 1 Visitor levy

1 Power for local authorities to impose levy

A local authority may impose a levy to be charged on the purchase of overnight accommodation (see section 4(1) for the meaning of overnight accommodation) which is to be—

(a) known as the visitor levy (referred to in this Act as “the levy”), and

(b) introduced, administered and charged in accordance with this Act.

2 Overview

This Act is arranged as follows—

• Part 2 contains provision on the key concepts underlying the levy,

• Part 3 contains provision on the introduction and administration of the levy,

• Part 4 contains provision on returns and payment of the levy,

• Part 5 contains provision on enforcement of the levy and penalties,

• Part 6 contains provision on registers of liable persons and information sharing, and

• Part 7 contains provisions on regulation-making powers and commencement as well as other final provisions.