Explanatory Notes

Visitor Levy (Scotland) Act 2024

2024 asp 8

5 July 2024

Commentary on Provisions

Part 6 – Registers of Liable Persons and Information Sharing

Section 73 – Registers of liable persons

112.This section allows a local authority to establish and maintain a register containing the names of all liable persons offering overnight accommodation, the addresses of all places at which overnight accommodation is provided, and other information the authority considers necessary.