Part 4Returns and payment
Chapter 1Delegation of functions
24Delegation of collection and enforcement functions
(1)
A relevant local authority may authorise a person to carry out its functions under—
(a)
section 26(1) (receipt of returns),
(b)
section 29 (receipt of levy payments),
(c)
Part 5 (enforcement of the levy and penalties), except section 65 (power of local authorities to reduce, suspend or waive penalties),
(d)
section 73 (registers of liable persons).
(2)
In this Act, “relevant local authority” means (subject to subsection (3)) a local authority which has introduced a VL scheme.
(3)
Where a person is authorised to carry out functions under any of the provisions or Parts mentioned in subsection (1), references to “relevant local authority” in the particular provision or Part include that person.
(4)
Delegation of a function under this section does not affect a local authority's—
(a)
ability to exercise that function,
(b)
responsibility for that function.
Chapter 2Returns
25Interpretation
(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).
26Duty to make returns
(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 F2section 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.
27Form and content of return
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.
28Duty to keep and preserve records
(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.
F528AAmendment of returns: regulations
(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.
Chapter 3Payment
29Payment of levy
(1)
The levy payable in respect of a chargeable transaction must be paid to the relevant local authority F6(unless subsection (1B) applies).
F7(1A)
Subsection (1B) applies in relation to a chargeable transaction if—
(a)
a liable person’s return made under section 26 includes a statement about a deduction in accordance with section 26(2)(a)(ii) that relates to the chargeable transaction, and
(b)
the deduction is not disallowed under section 29A(2).
(1B)
The levy payable in respect of the chargeable transaction less the amount of the deduction relating to the chargeable transaction must be paid to the relevant local authority.
F8(2)
Where a return is to be made under section 26, the following amount must be paid at the same time as the return is made—
(a)
if the return includes a statement in accordance with section 26(2)(a)(ii)of an amount that is to be deducted from the total amount of the levy payable in respect of the relevant period, the total amount of the levy payable in respect of the relevant period less the amount of the deduction,
(b)
otherwise, the total amount of the levy payable in respect of the relevant period.
(3)
The levy is treated as paid if arrangements satisfactory to the relevant local authority are made for payment of the levy.
F929ADisallowance of deduction by liable persons from levy payable
(1)
This section applies if—
(a)
a liable person’s return made under section 26 includes a statement of an amount that is to be deducted from the total amount of the levy payable in respect of the relevant period in accordance with section 26(2)(a)(ii),
(b)
the relevant local authority has imposed a penalty under Chapter 3 of Part 5 on the liable person, and
(c)
the relevant local authority decides that the penalty relates to the relevant period.
(2)
If this section applies—
(a)
the liable person’s deduction is disallowed, and
(b)
the total amount of the levy payable in respect of the relevant period must be paid to the relevant local authority in accordance with a notice under subsection (3).
(3)
The relevant local authority must notify the liable person—
(a)
of its decision under subsection (1)(c), and
(b)
that the total amount of the levy payable in respect of the relevant period (including the deducted amount) must be paid to it by no later than the end of the period specified in the notice.