Visitor Levy (Scotland) Act 2024 (asp 8)

Part 1 S Visitor levy

2 Overview S

This Act is arranged as follows—

• Part 2 contains provision on the key concepts underlying the levy,

• Part 3 contains provision on the introduction and administration of the levy,

• Part 4 contains provision on returns and payment of the levy,

• Part 5 contains provision on enforcement of the levy and penalties,

• Part 6 contains provision on registers of liable persons and information sharing, and

• Part 7 contains provisions on regulation-making powers and commencement as well as other final provisions. 

Commencement Information

I1 S. 2 not in force at Royal Assent, see s. 79(2)

I2 S. 2 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2