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Visitor Levy (Scotland) Act 2024
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28Duty to keep and preserve records
This section has no associated Explanatory Notes
(1)A liable person must—
(a)keep any records that may be needed to enable the person to make a correct and complete return, and
(b)preserve those records in accordance with this section.
(2)The duty in subsection (1)—
(a)also applies to any person with whom a liable person has made an arrangement under section 9(1)(b), as it applies to a liable person, and
(b)applies to a liable person whether or not such an arrangement has been made.
(3)The records mentioned in subsection (1) must be preserved for—
(a)5 years from the date on which a return is made, or
(b)such other period specified by the relevant local authority.
(4)The records required to be kept and preserved under subsection (1) include—
(a)details of any chargeable transactions entered into during the period to which the return relates,
(b)records of payments, receipts and financial arrangements associated with those chargeable transactions, and
(c)such other records specified by a relevant local authority in a VL scheme.
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