Visitor Levy (Scotland) Act 2024 (asp 8)

Valid from 20/09/2024

Part 1 S Visitor levy

1 Power for local authorities to impose levy S

A local authority may impose a levy to be charged on the purchase of overnight accommodation (see section 4(1) for the meaning of overnight accommodation) which is to be—

(a) known as the visitor levy (referred to in this Act as “the levy”), and

(b) introduced, administered and charged in accordance with this Act.

Commencement Information

I1 S. 1 not in force at Royal Assent, see s. 79(2)