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Visitor Levy (Scotland) Act 2024

Section 27 – Form and content of return

59.This section deals with the required form, content and procedure for making returns under this Part of the Act. It provides that returns must be in the form, and contain such information, as specified by the local authority. Returns must also be made in the manner specified by the local authority.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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