Visitor Levy (Scotland) Act 2024

Finances

18 Duty to keep separate account for scheme

(1) A local authority operating a VL scheme must keep an account for the scheme.

(2) The authority must, for each financial year—

(a) credit the account with the amount of money received under the VL scheme (including any money received from penalties), and

(b) debit the account with the expenses of operating the scheme.

(3) The Scottish Ministers may by regulations make provision for or about the keeping of accounts by local authorities in connection with their functions under this Act.

(4) Regulations under subsection (3) may, in particular—

(a) specify the form of accounts,

(b) require the publication of a statement of account, and specify the manner in which it must be published,

(c) make provision about what may or must be done jointly where a VL scheme is made jointly.

(5) Regulations under subsection (3) are subject to the negative procedure.

19 Use of net proceeds of scheme

(1) A local authority operating a VL scheme must use the net proceeds of the scheme (or, in the case of a joint scheme, the authority's share of the net proceeds) for the purposes of—

(a) facilitating the achievement of the scheme’s objectives (as set out in the statement publicised by the authority under section 13(1)(a)(iii)), and

(b) so far as not needed for the achievement of the scheme’s objectives, otherwise developing, supporting and sustaining facilities and services which are substantially for or used by persons visiting—

(i) the area of the local authority, or

(ii) in the case of a joint scheme, the area of the local authority or the area of a local authority with whom the authority is acting jointly,

for leisure or business purposes (or both).

(2) In using the net proceeds of the VL scheme, a local authority must—

(a) from time to time, consult—

(i) such persons as the authority considers to be representative of communities, businesses engaged in tourism and tourist organisations in its area,

(ii) the VL forum for that scheme as established by the local authority in accordance with section 16(1),

(iii) if any part of the area to which the VL scheme relates has been designated as a National Park, the National Park authority for that Park,

(iv) such other persons as the authority considers appropriate,

(b) have regard to its local tourism strategy (if any), and

(c) if any part of the area to which the VL scheme relates has been designated as a National Park, have regard to the National Park Plan for that Park as adopted under section 12(7)(a) of the National Parks (Scotland) Act 2000.

(3) Before using any share of net proceeds under subsection (1)(b)(ii) in respect of a facility or service outside its own area, the authority must also be satisfied that doing so will benefit some part of its own area.

(4) In this section, “net proceeds” means the amount of money (if any) by which the gross amount received under the VL scheme for a financial year exceeds the expenses of operating the scheme for the financial year.