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					<dc:identifier>http://www.legislation.gov.uk/asp/2024/8/section/21/2026-07-22</dc:identifier><dc:title>Visitor Levy (Scotland) Act 2024</dc:title><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-08-07</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-07-22</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="ScottishAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2024"/><ukm:Number Value="8"/><ukm:EnactmentDate Date="2024-07-05"/><ukm:ISBN Value="9780105904229"/></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/21/notes" DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/21/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/asp/2024/8/pdfs/aspen_20240008_en.pdf" Date="2024-07-15" Title="Explanatory Note" Size="721557"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/asp/2024/8/body/2026-07-22" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/body" NumberOfProvisions="87" RestrictExtent="S" RestrictStartDate="2026-07-22"><Part DocumentURI="http://www.legislation.gov.uk/asp/2024/8/part/3/2026-07-22" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/part/3" NumberOfProvisions="14" id="part-3" RestrictExtent="S" RestrictStartDate="2026-07-22"><Number>Part 3</Number><Title>Introduction and administration of the levy</Title><Pblock DocumentURI="http://www.legislation.gov.uk/asp/2024/8/part/3/crossheading/performance/2026-07-22" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/part/3/crossheading/performance" NumberOfProvisions="4" id="part-3-crossheading-performance" RestrictExtent="S" RestrictStartDate="2026-07-22"><Title>Performance</Title><P1group RestrictExtent="S" RestrictStartDate="2026-07-22"><Title>Review of scheme</Title><P1 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/21/2026-07-22" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/21" id="section-21"><Pnumber><CommentaryRef Ref="key-bb888ec2a665685d70e02965d1d36a10"/><CommentaryRef Ref="key-bb3fa9741f0b838d62ae18348a551398"/>21</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/21/1/2026-07-22" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/21/1" id="section-21-1"><Pnumber>1</Pnumber><P2para><Text>A local authority operating a VL scheme must review the scheme—</Text><P3 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/21/1/a/2026-07-22" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/21/1/a" id="section-21-1-a"><Pnumber>a</Pnumber><P3para><Text>before the end of the period of 3 years beginning with the date on which the scheme came into force, and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/21/1/b/2026-07-22" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/21/1/b" id="section-21-1-b"><Pnumber>b</Pnumber><P3para><Text>before the end of each subsequent period of 3 years.</Text></P3para></P3></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/21/1A/2026-07-22" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/21/1A" id="section-21-1A"><Pnumber><Addition ChangeId="key-bc196b9bcc858ca82f5ce476007f8a77-1786092966237" CommentaryRef="key-bc196b9bcc858ca82f5ce476007f8a77">1A</Addition></Pnumber><P2para><Text><Addition ChangeId="key-bc196b9bcc858ca82f5ce476007f8a77-1786092966237" CommentaryRef="key-bc196b9bcc858ca82f5ce476007f8a77">The local authority must, in carrying out such a review, consider whether the scheme should be modified or revoked.</Addition></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/21/2/2026-07-22" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/21/2" id="section-21-2"><Pnumber>2</Pnumber><P2para><Text>The local authority must, as soon as reasonably practicable after carrying out such a review, publish a report setting out its findings.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/21/3/2026-07-22" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/21/3" id="section-21-3"><Pnumber>3</Pnumber><P2para><Text>The local authority must provide a copy of the published report to the VL forum for that scheme established by the local authority in accordance with section 16(1).</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary Type="I" id="key-bb888ec2a665685d70e02965d1d36a10"><Para><Text>S. 21  not in force at Royal Assent, see <CitationSubRef id="n6701d9cc13e603a5" SectionRef="section-79-2" URI="http://www.legislation.gov.uk/id/asp/2024/8/section/79/2" Operative="true">s. 79(2)</CitationSubRef></Text></Para></Commentary><Commentary id="key-bb3fa9741f0b838d62ae18348a551398" Type="I"><Para><Text><CitationSubRef id="cj75un555-00187" SectionRef="section-21" URI="http://www.legislation.gov.uk/id/asp/2024/8/section/21">S. 21</CitationSubRef> in force at 20.9.2024 by <Citation URI="http://www.legislation.gov.uk/id/ssi/2024/231" id="cj75un555-00188" Class="ScottishStatutoryInstrument" Year="2024" Number="231" Title="The Visitor Levy (Scotland) Act 2024 (Commencement) Regulations 2024">S.S.I. 2024/231</Citation>, <CitationSubRef CitationRef="cj75un555-00188" id="cj75un555-00189" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/ssi/2024/231/regulation/2" Operative="true">reg. 2</CitationSubRef></Text></Para></Commentary><Commentary id="key-bc196b9bcc858ca82f5ce476007f8a77" Type="F"><Para><Text><CitationSubRef id="ca50ucxp6-00006" SectionRef="section-21-1A" URI="http://www.legislation.gov.uk/id/asp/2024/8/section/21/1A">S. 21(1A)</CitationSubRef> inserted (22.7.2026) by <Citation URI="http://www.legislation.gov.uk/id/asp/2026/18" id="ca50ucxp6-00007" Class="ScottishAct" Year="2026" Number="18" Title="Visitor Levy (Amendment) (Scotland) Act 2026">Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18)</Citation>, <CitationSubRef CitationRef="ca50ucxp6-00007" id="ca50ucxp6-00008" SectionRef="section-10-2" URI="http://www.legislation.gov.uk/id/asp/2026/18/section/10/2" Operative="true">ss. 10(2)</CitationSubRef>, <CitationSubRef CitationRef="ca50ucxp6-00007" id="ca50ucxp6-00009" SectionRef="section-16-3" URI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/3">16(3)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/ssi/2026/198" id="ca50ucxp6-00010" Class="ScottishStatutoryInstrument" Year="2026" Number="198" Title="The Visitor Levy (Amendment) (Scotland) Act 2026 (Commencement and Transitional Provisions) Regulations 2026">S.S.I. 2026/198</Citation>, <CitationSubRef CitationRef="ca50ucxp6-00010" id="ca50ucxp6-00011" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/ssi/2026/198/regulation/2">reg. 2</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>