3.The Act allows local authorities to introduce schemes requiring the payment of a levy on the purchase of overnight stays in certain types of accommodation (referred to in the Act and these notes as “a VL scheme”). The amount of the levy will be a percentage of the cost of the accommodation, with the rate being set by the local authority introducing the VL scheme (subject to any maximum percentage rate set by the Scottish Ministers). The person liable to pay the levy to the local authority is the person who provides the accommodation and who is the occupier of the premises at which the accommodation is provided (referred to in the Act and these notes as “the liable person”), although in practice, the liable person (or a third party acting on their behalf) will be able to collect the amount of the levy from the person who pays to stay overnight in, or at, the accommodation (that person is referred to in the Act and these notes as a “visitor”).
Visitor Levy (Scotland) Act 2024
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- 3 The Act allows local authorities to introduce schemes requiring the payment of a levy on the purchase of overnight stays in certain types of accommodation (referred to in the Act and these notes as “a VL scheme”). The amount of the levy will be a percentage of the cost of the accommodation, with the rate being set by the local authority introducing the VL scheme (subject to any maximum percentage rate set by the Scottish Ministers). The person liable to pay the levy to the local authority is the person who provides the accommodation and who is the occupier of the premises at which the accommodation is provided (referred to in the Act and these notes as “the liable person”), although in practice, the liable person (or a third party acting on their behalf) will be able to collect the amount of the levy from the person who pays to stay overnight in, or at, the accommodation (that person is referred to in the Act and these notes as a “visitor”).
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