Visitor Levy (Scotland) Act 2024

72 Appeals

(1) The Scottish Ministers must by regulations make provision for and in connection with appeals to the First-tier Tribunal for Scotland against—

(a) decisions made by a relevant local authority in connection with the operation of a VL scheme,

(b) enforcement action taken by a relevant local authority under Chapter 1 of this Part,

(c) penalties imposed by a relevant local authority under Chapter 3 of this Part.

(2) Regulations under subsection (1) may, in particular, make provision for or in connection with—

(a) the time limits within which appeals are to be brought,

(b) the circumstances under which appeals may be brought or not brought,

(c) the steps that may be taken by a relevant local authority following the outcome of an appeal,

(d) the effect of any decision taken in relation to an appeal on a decision to which the appeal relates,

(e) the postponement of any levy, penalty or interest pending appeals,

(f) the suspension of any requirement contained in an information notice issued under section 30 or 31 pending appeals.

(3) Regulations under subsection (1) must require a review to have been conducted under or by virtue of section 71 in relation to the decision, enforcement action or penalty in question before an appeal may be brought.

(4) Regulations under subsection (1) are subject to the affirmative procedure.