Visitor Levy (Scotland) Act 2024

21Review of scheme

This section has no associated Explanatory Notes

(1)A local authority operating a VL scheme must review the scheme—

(a)before the end of the period of 3 years beginning with the date on which the scheme came into force, and

(b)before the end of each subsequent period of 3 years.

(2)The local authority must, as soon as reasonably practicable after carrying out such a review, publish a report setting out its findings.

(3)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).