Visitor Levy (Scotland) Act 2024

20 Annual reporting on scheme

(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.