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Visitor Levy (Scotland) Act 2024
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18Duty to keep separate account for scheme
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(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.
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