11Exemptions and rebatesS
(1)The Scottish Ministers may by regulations—
(a)specify the cases or circumstances in which the levy (or a sum equivalent to the amount of the levy) is not payable or may be reimbursed,
(b)provide for the making of arrangements for the issuing of exemption vouchers to categories of visitors specified in the regulations who may enter into a chargeable transaction, for the purpose of demonstrating the application of circumstances in which a chargeable transaction is not subject to the levy.
(2)Without prejudice to the generality of subsection (1), regulations may specify a maximum number of nights of overnight accommodation for the purposes of applying, where a chargeable transaction is for the right to reside in or at that accommodation for period of consecutive nights, an exemption or rebate to the part of the levy which is attributable to any nights in excess of that maximum.
(3)Regulations specifying a maximum number in accordance with subsection (2) may in particular provide—
(a)that a maximum number of nights may apply in respect of a single chargeable transaction or more than one chargeable transaction which relate to the right to reside in or at the same overnight accommodation for a number of consecutive nights,
(b)the method by which the maximum is to be used to calculate the accommodation portion of a transaction and the amount of the levy (for example by disregarding nights beyond the maximum or by applying an average).
(4)Regulations specifying a maximum number in accordance with subsection (2)—
(a)may specify different maximum numbers of nights for different purposes, but
(b)may not specify different maximum numbers of nights for different areas.
(5)Before making regulations under this section, the Scottish Ministers must consult—
(a)local authorities,
(b)such persons as they consider to be representative of communities, businesses engaged in tourism and tourist organisations, and
(c)such other persons as they consider appropriate.
(6)Regulations under subsection (1) are subject to the affirmative procedure.
Commencement Information
I1S. 11 not in force at Royal Assent, see s. 79(2)
I2S. 11 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2