Visitor Levy (Scotland) Act 2024

Inspection powers

38 Power to inspect business premises

(1) If the condition in subsection (2) is met, an authorised officer may enter a liable person's business premises and inspect—

(a) the premises,

(b) business documents that are on the premises.

(2) That condition is that the authorised officer has reason to believe that the inspection is reasonably required for the purpose of assessing the liable person's liability to pay the levy.

(3) The powers under this section do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

(4) In subsection (1)—

• “business documents” means documents or copies of documents—

  (a)

  that relate to the carrying on of a business by any person, and

  (b)

  that form part of the records which require to be kept or preserved by or under this Act.

(5) In this Chapter—

• “business premises” in relation to a liable person or third party, means premises (or any part of premises) that an authorised officer has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person,

• “carrying on a business” includes the letting of property and the activities of a charity,

• “premises” includes any building or structure, any land and any means of transport.

39 Power to inspect business premises of third parties

(1) If the condition in subsection (2) is met, an authorised officer may enter business premises of an involved third party and inspect—

(a) the premises, and

(b) relevant documents that are on the premises.

(2) That condition is that the authorised officer has reason to believe that the inspection is reasonably required for the purpose of assessing the liable person’s liability to pay the levy.

(3) In this section—

• “involved third party” means—

  (a)

  a person with whom a liable person has entered into an arrangement under section 9, or

  (b)

  a person who is, or a category of persons who are, specified by the Scottish Ministers by regulations,

• “relevant documents” means such documents as may be so specified.

(4) The powers under this section do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

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

40 Carrying out inspections under section 38 and 39

(1) An inspection under section 38 or 39 may be carried out only—

(a) at a time agreed to by the occupier of the premises, or

(b) if subsection (2) is satisfied, at any reasonable time.

(2) This subsection is satisfied if—

(a) the occupier of the premises has been given at least 7 days' notice in writing of the time of the inspection, or

(b) the authorised officer has reasonable grounds for believing that giving notice of the inspection would seriously prejudice—

(i) the assessment of the liable person's liability to pay the levy, or

(ii) the payment of the levy by the liable person.

(3) An authorised officer seeking to carry out an inspection by virtue of subsection (2)(b) must provide a notice in writing as follows—

(a) if the occupier of the premises is present at the time the inspection is to begin, the notice must be provided to the occupier,

(b) if the occupier of the premises is not present but a person who appears to the officer to be in charge of the premises is present, the notice must be provided to that person,

(c) in any other case, the notice must be left in a prominent place on the premises.

(4) The notice referred to in subsection (2)(a) or (3) must state the possible consequences of obstructing the authorised officer in the exercise of the power.

41 Carrying out inspections under section 38 or 39: further provision

(1) An authorised officer carrying out an inspection under section 38 or 39 has the following powers.

(2) On entering the premises, the officer may take any person authorised by the officer and, if the officer has reasonable cause to apprehend any serious obstruction in the execution of the inspection, a constable.

(3) Subject to subsection (6), on entering the premises, the officer or a person authorised by the officer may take any equipment or materials required for any purpose for which the inspection is being carried out.

(4) The officer may make such examination or investigation the officer considers to be necessary in the circumstances.

(5) The officer may direct that the premises or any part of them, or anything in them, be left undisturbed (whether generally or in particular respects) for so long as is reasonably necessary for the purpose of any such examination or investigation.

(6) An officer or authorised person may exercise the power mentioned in subsection (3) only—

(a) at a time agreed to by the occupier of the premises, or

(b) if subsection (7) is satisfied, at any reasonable time.

(7) This subsection is satisfied if—

(a) in a case where notice was given under section 40(2)(a), that notice informed the occupier of the premises that the officer or authorised person intended to exercise the power mentioned in subsection (3), or

(b) the officer has reasonable grounds for believing that giving notice of the exercise of that power would seriously prejudice—

(i) the assessment of the liable person's liability to pay the levy, or

(ii) the payment of the levy by the liable person.

(8) Section 40(3) and (4) apply to the exercise of the power mentioned in subsection (3) by virtue of subsection (7)(b) as they apply to an inspection carried out by virtue of section 40(2)(b).

42 Power to copy and remove documents

(1) Where a document is produced to, or inspected by, an authorised officer, the officer may take copies of, or make extracts from, the document.

(2) Where a document is produced to, or inspected by, an authorised officer, the officer may—

(a) remove the document at a reasonable time, and

(b) retain it for a reasonable period, if it appears to the officer to be necessary to do so.

(3) Where a document is removed in accordance with subsection (2), the person who produced the document may request—

(a) a receipt for the document, and

(b) a copy of the document.

(4) An authorised officer must comply with a request under subsection (3) without charge.

(5) Where a document removed under this section is lost or damaged, the relevant local authority is liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.

(6) In this section, references to a document include a copy of a document.

43 Restriction on inspection of documents

An authorised officer may not inspect a document whilst carrying out an inspection under this Chapter if (or to the extent that), by virtue of sections 30 to 37, an information notice given at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.

44 Electronic records

(1) This section applies to any provision of this Chapter or Chapter 3 (penalties) that—

(a) requires a person to provide information or produce a document or cause a document to be produced,

(b) requires a person to permit an authorised officer—

(i) to inspect a document, or

(ii) to make or take copies of or extracts from or remove a document,

(c) makes provision about penalties in connection with the provision of information or production or inspection of documents, including with the failure to provide information, or to produce or permit the inspection of documents, or

(d) makes any other provision in connection with a requirement mentioned in paragraph (a) or (b).

(2) A provision to which this section applies has effect as if—

(a) any reference in the provision to information were a reference to information held in any form,

(b) any reference in the provision to a document were a reference to anything in which information of any description is recorded, and

(c) any reference in the provision to a copy of a document were a reference to anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly.

(3) An authorised officer may, at any reasonable time, obtain access to, inspect and check the operation of, any electronic device and any associated apparatus or material which is or has been used in connection with relevant information or a relevant document.

(4) In subsection (3)—

• “relevant document” means a document that a person has been, or may be, required by or under a provision of this Part—

  (a)

  to produce or cause to be produced, or

  (b)

  to permit an authorised officer—

  (i)

  to inspect,

  (ii)

  to make or take copies of or extracts from, or

  (iii)

  to remove,

• “relevant information” means information that a person has been, or may be, required by or under a provision of this Part to provide.

(5) An authorised officer may require—

(a) the person by whom or on whose behalf the electronic device is or has been so used, or

(b) any person having charge of, or otherwise concerned with the operation of, the electronic device, apparatus or material,

to provide the authorised officer with such reasonable assistance as may be required for the purposes of subsection (3).