http://www.legislation.gov.uk/asp/2024/8/section/12AVisitor Levy (Scotland) Act 2024Statute Law Database2026-08-07Expert Participation2026-07-22 Part 312A1In 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.2If 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”). 3The permitted deduction may be—aa fixed amount, orba percentage of the amount of the levy payable in respect of a chargeable transaction.4The permitted deduction may be different for different purposes.5The 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.Ss. 12A, 12B inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), ss. 2(2), 16(2)(a)