Visitor Levy (Scotland) Act 2024

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.