Visitor Levy (Scotland) Act 2024

Chapter 2 S Returns

25 Interpretation S

(1) References in this Act to the making of returns are to the making of returns that comply with the requirements of this Part.

(2) References in this Part to the relevant period are to the period mentioned in section 26(4).

Commencement Information

I1 S. 25 not in force at Royal Assent, see s. 79(2)

I2 S. 25 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

26 Duty to make returns S

(1) The liable person must make returns to the relevant local authority.

(2) Returns must—

[F1 (a) include—

(i) an assessment of the amount of the levy payable in respect of the relevant period, and

(ii) if liable persons are permitted under the VL scheme to which the return relates to deduct and retain an amount from the levy payable in respect of a chargeable transaction—

(A) a statement of any amount (not exceeding the permitted deduction) that is to be deducted by the liable person from the amount of the levy payable in respect of the relevant period, and

(B) a statement of the net amount of the levy payable in respect of the relevant period, being the amount referred to in sub-paragraph (i) less the amount to be deducted referred to in sub-sub-paragraph (A),]

(b) be made before the end of the period of 30 days beginning with the end of each relevant period.

(3) For the purposes of subsection (2)(a)—

(a) the amount of the levy payable by a liable person in respect of each relevant period is the total amount of the levies (calculated in accordance with [F2 section 5 or, as the case may be, section 6A) that become payable by the liable person during the period,]

(b) where the liable person is the occupier of more than one set of premises within the area to which the VL scheme relates, the return must include assessments of the amount of the levy payable for each set of premises.

(4) The relevant period means—

(a) each quarter, or

(b) such period or periods specified by a relevant local authority in the VL scheme to which the return relates.

Textual Amendments

F1 S. 26(2)(a) substituted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(h), sch. para. 9

F2 Words in s. 26(3)(a) substituted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), ss. 5(2), 16(2)(c) (with s. 9)

Commencement Information

I3 S. 26 not in force at Royal Assent, see s. 79(2)

I4 S. 26 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

27 Form and content of return S

A return under this Act must—

(a) be in the form specified by the relevant local authority,

(b) contain such information specified by the relevant local authority, and

(c) be made in such manner as specified by the relevant local authority.

Commencement Information

I5 S. 27 not in force at Royal Assent, see s. 79(2)

I6 S. 27 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

28 Duty to keep and preserve records S

(1) A liable person must—

(a) keep any records that may be needed to enable the person to make a correct and complete return, and

(b) preserve those records in accordance with this section.

(2) The duty in subsection (1)—

(a) also applies to any person with whom a liable person has made an arrangement under section 9(1)(b), as it applies to a liable person, and

(b) applies to a liable person whether or not such an arrangement has been made.

(3) The records mentioned in subsection (1) must be preserved for—

(a) 5 years from the date on which a return is made, or

(b) such other period specified by the relevant local authority.

(4) The records required to be kept and preserved under subsection (1) include—

[F3 (a) details of any overnight stays during the period to which the return relates in respect of which levies become payable by the liable person,]

[F4 (ab) details of the chargeable transactions in relation to which those levies are payable,]

(b) records of payments, receipts and financial arrangements associated with those chargeable transactions, and

(c) such other records specified by a relevant local authority in a VL scheme.

Textual Amendments

F3 S. 28(4)(a) substituted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 22(a)

F4 S. 28(4)(ab) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 22(b)

Commencement Information

I7 S. 28 not in force at Royal Assent, see s. 79(2)

I8 S. 28 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2

[F5 28A Amendment of returns: regulations S

(1) The Scottish Ministers may by regulations make provision for or in connection with the amendment of a return made under section 26.

(2) Regulations under subsection (1) may, in particular, make provision for or in connection with—

(a) the circumstances in which a liable person may make a request to a local authority for the amendment of a return,

(b) the procedure for making and determining the request (including any notices to be given),

(c) the circumstances in which a local authority may amend a return on its own initiative,

(d) the procedure for the making of an amendment by a local authority (including any notices to be given),

(e) the time limits within which functions conferred by the regulations are to be carried out,

(f) the delegation by local authorities of functions conferred on them by the regulations,

(g) the effect of an amendment of a return on the operation of provisions under this Act including—

(i) an assessment under section 45 of a levy payable to which the return relates,

(ii) the interest payable under section 66 on the amount of any unpaid levy,

(iii) the imposition of penalties (including interest) under Chapter 3 of Part 5.

(3) Regulations under subsection (1) are subject to the affirmative procedure.]

Textual Amendments

F5 S. 28A inserted (22.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), ss. 6(2), 16(3); S.S.I. 2026/198, reg. 2