Visitor Levy (Scotland) Act 2024

Section 30 – Power to obtain information and documents from the liable person

62. This section gives an “authorised officer” (defined in subsection (4)(c) for the purposes of this Part as a person authorised in writing by the local authority which has introduced the VL scheme) power to issue an information notice to a liable person requiring the provision of information or production of a document as specified in the notice (subsections (1) and (3)). A requirement to provide information not contained in documents may relate, for example, to oral information or pictures. An information notice may be issued under this section where (i) the officer reasonably requires the information or document for the purpose of assessing the liable person’s liability to pay the levy and any penalties paid or payable by the liable person in connection with the levy, and (ii) it is reasonable for the liable person to be required to provide the information or produce the document (subsection (2)).

63. An example of a circumstance in which this power might be used is where a local authority has cause to believe that an occupier of premises may have been providing overnight accommodation without making returns or payment in accordance with the duties in sections 26 and 29.

64. Subsection (4) contains a number of definitions used in this Part of the Act.