Visitor Levy (Scotland) Act 2024

Part 7 Final provisions

75 Report on operation of Act

(1) The Scottish Ministers must, as soon as reasonably practicable after the end of the reporting period—

(a) review the operation of this Act, and

(b) prepare a report on that review.

(2) The report must, in particular, set out an assessment of—

(a) the impact of VL schemes introduced under this Act on businesses and communities,

(b) the processes followed by relevant local authorities when introducing, administering, reporting on and reviewing VL schemes,

(c) how the net proceeds of VL schemes have been used by relevant local authorities,

(d) any exemptions or rebates applying to the payment of the levy under VL schemes,

(e) any guidance which has been issued in accordance with section 23,

(f) the use of the compliance and enforcement powers under Part 5, and

(g) any other matters as the Scottish Ministers consider appropriate.

(3) The Scottish Ministers must, as soon as reasonably practicable after preparing the report—

(a) publish the report, and

(b) lay the report before the Scottish Parliament.

(4) In this section, “the reporting period” is the period beginning with the day of Royal Assent and ending on—

(a) the day which is three years after the day on which the first VL scheme comes into effect, or

(b) such earlier day which is after the day on which the first VL scheme comes into effect as may be determined by Ministers.

76 Interpretation of Act

(1) In this Act—

• “chargeable transaction” has the meaning given by section 3(2),

• “the levy” is to be construed in accordance with section 1,

• “the liable person” is to be construed in accordance with section 8,

• “overnight accommodation” has the meaning given by section 4(1),

• “relevant local authority” has the meaning given by section 24(2),

• “visitor” is to be construed in accordance with section 3(1)(b),

• “VL scheme” is to be construed in accordance with section 12(1)(a).

(2) References in this Act to the making of returns are to be construed in accordance with section 25(1).

77 Regulation-making powers

Any power of the Scottish Ministers to make regulations under this Act includes power to make different provision for different purposes.

78 Ancillary provision

(1) The Scottish Ministers may by regulations make any incidental, supplementary, consequential, transitional, transitory or saving provision that they consider appropriate for the purposes of, in connection with or for giving full effect to this Act or anything done under it.

(2) Regulations under subsection (1) may modify any enactment, including this Act.

(3) Regulations under subsection (1)—

(a) are subject to the affirmative procedure if they add to, replace or omit any part of the text of an Act,

(b) otherwise, are subject to the negative procedure.

79 Commencement

(1) This Part comes into force on the day after Royal Assent.

(2) The other provisions of this Act come into force on the date the Scottish Ministers appoint by regulations.

(3) Regulations under subsection (2) may include transitional, transitory or saving provision.

80 Short title

The short title of this Act is the Visitor Levy (Scotland) Act 2024.