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Visitor Levy (Scotland) Act 2024

Section 28 – Duty to keep and preserve records

60.This section requires a liable person to keep any records which will enable them to make returns under section 26 and to preserve those records for 5 years (or such other period specified by the local authority) (subsections (1) and (3)). Subsection (4) confirms that the records which must be kept under this section include details of any chargeable transactions entered into by the liable person and any associated records of payments, receipts and financial arrangements. A local authority can specify other records which must be kept and preserved under this section (subsection (4)(c)). The duty in this section also applies to a person who makes returns on behalf of a local authority as a result of an arrangement under section 9 (subsection (2)).

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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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