Part 7 – Final Provisions
Section 75 – Report on operation of Act
114.Section 75(1) requires the Scottish Ministers to review the operation of the Act and prepare a report on that review as soon as reasonably practicable after the end of the reporting period. The reporting period, defined in subsection (4), is the period beginning on the day of Royal Assent, and ending on the day three years following the day on which the first VL scheme comes into effect, or any other earlier day determined by the Scottish Ministers after the first VL scheme comes into effect. The report must, in particular, assess the impact of VL schemes on businesses and communities, the processes followed by local authorities when introducing, administering, reporting on, and reviewing VL schemes, how the net proceeds of VL schemes have been used, exemptions or rebates, any guidance issued under section 23, the use of compliance and enforcement powers in Part 5, and any other matters the Scottish Ministers consider appropriate (subsection (2)).
115.As soon as reasonably practicable after preparing the report, the Scottish Ministers must publish the report and lay the report before the Scottish Parliament (subsection (4)).
Section 76 – Interpretation of Act
116.Section 76 lists a number of important terms used throughout the Act and refers to the places in the Act where these are defined or described.
Section 77 – Regulation making powers
117.Section 77 allows regulations made under the Act to make different provision for different purposes.
Section 78: Ancillary provision
118.Section 78 allows the Scottish Ministers, by regulations, to make stand-alone ancillary provision in relation to the Act or any provision made under it. Any ancillary provision amending primary legislation will be subject to the affirmative procedure; otherwise, ancillary provision will be subject to the negative procedure.
Section 79 – Commencement
119.Section 79 makes provision in relation to when all of the provisions of the Act would take effect as the law. The final provisions come into force automatically on the day after the Bill becomes an Act. The other substantive provisions will come into force in accordance with regulations made by the Scottish Ministers. This is customary in Acts, particularly those such as this where various practical steps need to be taken in order to ensure that those principally affected by the Act’s provisions can be ready when it takes effect.
Section 80 – Short title
120.Section 80 provides that the Act may be cited as the Visitor Levy (Scotland) Act 2024.
