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Visitor Levy (Scotland) Act 2024
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73Registers of liable persons
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(1)A relevant local authority may establish and maintain a register of liable persons.
(2)Any register established under subsection (1) must include—
(a)the names of all liable persons offering overnight accommodation in the area covered by a VL scheme (or schemes) operated by the relevant local authority,
(b)the addresses (or other descriptions) of all places at which overnight accommodation is provided in the area covered by a VL scheme (or schemes), and
(c)such other information as the relevant local authority considers necessary to allow it to carry out its functions under this Act.
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