Visitor Levy (Scotland) Act 2024

Performance S

20 Annual reporting on scheme S

(1) A local authority operating a VL scheme must prepare a report on the scheme in respect of each reporting period, including information on—

(a) the amount of money collected under the scheme,

(b) how the net proceeds of the scheme have been used, and

(c) the performance of the scheme by reference to its objectives (as set out in the statement publicised by the authority under section 13(1)(a)(iii)).

(2) A local authority must publish the report—

(a) as soon as reasonably practicable after the end of the reporting period, and

(b) in such manner as it considers appropriate.

(3) The local authority must provide a copy of the published report to the VL forum for that scheme established by the local authority in accordance with section 16(1).

(4) The Scottish Ministers may by regulations make further provision about the content of reports under this section.

(5) Regulations under subsection (4) are subject to the negative procedure.  

(6) In this section—

• “net proceeds” has the same meaning as in section 19,

• “reporting period” means—

  (a)

  in the case of the first report, any period determined by the local authority of a maximum of 18 months beginning with the date on which the scheme came into force,

  (b)

  in any other case, the period of 12 months beginning with the date on which the previous reporting period ended.

Commencement Information

I1 S. 20 not in force at Royal Assent, see s. 79(2)

I2 S. 20 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

21 Review of scheme S

(1) A local authority operating a VL scheme must review the scheme—

(a) before the end of the period of 3 years beginning with the date on which the scheme came into force, and

(b) before the end of each subsequent period of 3 years.

(2) The local authority must, as soon as reasonably practicable after carrying out such a review, publish a report setting out its findings.

(3) The local authority must provide a copy of the published report to the VL forum for that scheme established by the local authority in accordance with section 16(1).

Commencement Information

I3 S. 21 not in force at Royal Assent, see s. 79(2)

I4 S. 21 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

22 Scottish Ministers’ power to regulate process S

(1) The Scottish Ministers may by regulations make further provision about, or in connection with, the process to be followed by a local authority when introducing, administering, reporting on or reviewing a VL scheme.

(2) Regulations under this section are subject to the affirmative procedure.

Commencement Information

I5 S. 22 not in force at Royal Assent, see s. 79(2)

I6 S. 22 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

23 Guidance on visitor levy scheme S

(1) A local authority must, when exercising a function under Part 3 of this Act, have regard to any guidance published under this section.

(2) VisitScotland must—

(a) prepare and publish guidance for local authorities about the operation of Part 3 of this Act, and

(b) from time to time review the guidance published under this section and, if it considers it appropriate, publish updated guidance.

(3) Guidance published under this section must in particular include guidance about—

(a) other persons whom a local authority might consider to be affected or appropriate when the authority consults on a VL scheme under section 13(1)(b) or on the net proceeds of a VL scheme under section 19(2),

(b) the process which a local authority might follow before determining any cases and circumstances in which the levy is not payable or reimbursed,

(c) support or assistance which a local authority may provide to liable persons to operate in accordance with a VL scheme,

(d) the matters to be considered by a local authority when deciding the objectives of a scheme, and

(e) the matters to be considered by a local authority when deciding the use of the net proceeds of a scheme.

(4) Before publishing guidance (or updated guidance) under this section, VisitScotland must send a draft of the guidance to the Scottish Ministers for approval.

(5) The Scottish Ministers may—

(a) approve draft guidance submitted to them under subsection (4),

(b) reject the draft guidance, or

(c) require VisitScotland to modify the guidance in such manner as the Scottish Ministers may specify.

(6) The Scottish Ministers may by regulations modify this section so as to—

(a) substitute a different body for the one which is for the time being subject to the duties in subsections (2) and (4),

(b) make more than one body responsible for preparing and publishing or reviewing the guidance, or

(c) add to, remove, or vary the description of the matters listed in subsection (3) which must be included in the guidance.

(7) If regulations under subsection (6) substitute the Scottish Ministers as the body responsible for publishing the whole or part of guidance, the requirements in subsections (4) and (5) do not apply to the duties of the Scottish Ministers.

(8) Regulations under subsection (6) are subject to the affirmative procedure.

Commencement Information

I7 S. 23 not in force at Royal Assent, see s. 79(2)

I8 S. 23 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2