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Visitor Levy (Scotland) Act 2024
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12Scheme to impose levy
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(1)A local authority may—
(a)introduce a scheme or schemes to impose the levy for all or part of its area (referred to in this Act as a “VL scheme”),
(b)modify a VL scheme, or
(c)revoke a VL scheme.
(2)A VL scheme may make different provision for different purposes or different areas within the local authority's area.
(3)Two or more local authorities may act jointly to make a VL scheme.
(4)In those circumstances—
(a)they must continue to act jointly in relation to the scheme in all respects, and
(b)unless the context requires otherwise, a reference in this Act to—
(i)a local authority, in relation to a VL scheme or to a proposed scheme, is a reference to the authorities acting jointly,
(ii)the area of a local authority is a reference to the combined areas of those authorities, and
(iii)the local tourism strategy of a local authority is a reference to any tourism strategy prepared by an authority which is in effect in all or part of the area to which the VL scheme applies.
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