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Visitor Levy (Scotland) Act 2024
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10Billing of overnight accommodation
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(1)The Scottish Ministers may, by regulations, specify requirements for the billing of overnight accommodation in respect of chargeable transactions.
(2)Regulations under subsection (1) may, in particular, require persons to—
(a)issue an invoice to a visitor entering into a chargeable transaction, which specifies separately—
(i)the cost of the overnight accommodation purchased,
(ii)the percentage rate of the levy chargeable in respect of the transaction,
(iii)the amount of the accommodation portion of the transaction and any deduction made under section 5(1)(b), and
(iv)the amount of levy chargeable in respect of the transaction.
(b)publish the cost (or costs) of overnight accommodation made available for purchase by the liable person, specifying separately—
(i)the amount attributable to the accommodation portion of the accommodation and any deduction made under section 5(1)(b),
(ii)the percentage rate of the levy chargeable in respect of the accommodation, and
(iii)the amount of levy chargeable in respect of the accommodation.
(3)Regulations under subsection (1) are subject to the negative procedure.
(4)In this section, the “accommodation portion” has the meaning given by section 5(2) and (3).
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