(1)In introducing or modifying a VL scheme, a local authority may permit liable persons to deduct and retain an amount from the levy payable in respect of a chargeable transaction.
(2)If a local authority permits deductions to be made by liable persons under subsection (1), it must set the maximum amount of such a deduction in relation to the VL scheme
(in this Act, the maximum amount set in relation to a VL scheme is referred to as “the permitted deduction”).
(3)The permitted deduction may be—
(a)a fixed amount, or
(b)a percentage of the amount of the levy payable in respect of a chargeable transaction.
(4)The permitted deduction may be different for different purposes.
(5)The power under subsection (1) may be exercised by a local authority only if it is satisfied that it is appropriate to do so to take account of administrative costs that may be incurred by liable persons in connection with the VL scheme.]
Textual Amendments
F1Ss. 12A, 12B inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), ss. 2(2), 16(2)(a)