Visitor Levy (Scotland) Act 2024

3 Levy to be charged on purchase of overnight accommodation S

(1) The levy—

(a) is to be charged in respect of a chargeable transaction, and

(b) becomes payable when a person takes entry to the overnight accommodation in pursuance of the transaction (such a person is referred to in this Act as a “visitor”).

(2) In this Act, a “chargeable transaction” is a purchase for value of the right to reside in or at overnight accommodation situated within the area to which a VL scheme relates for a period of one or more nights (see section 12(1)(a) for the meaning of a VL scheme).

[F1 (2A) Subsection (2B) applies if—

(a) the right to reside in or at overnight accommodation mentioned in subsection (2) is purchased from the accommodation provider by a third party (“the initial transaction”), and

(b) the right is then purchased from the third party (or another person who subsequently purchased the right) by a person who takes entry to the accommodation in exercise of the right (or by a person acting on their behalf) (in this Act, a purchase of the right by any person after the initial transaction is referred to as a “subsequent transaction”).

(2B) If this subsection applies—

(a) the chargeable transaction for the purposes of this Act is the initial transaction (and not any subsequent transaction), and

(b) the person who takes entry to the overnight accommodation in exercise of the right is to be treated for the purposes of this Act—

(i) as taking entry to the overnight accommodation in pursuance of the initial transaction, and

(ii) as being provided overnight accommodation by the accommodation provider in pursuance of the initial transaction.]

(3) For the purpose of subsection (2), a reference to a night is a reference to—

(a) any continuous period of 6 or more hours between 12 noon on one day and 12 noon on the following day which includes midnight, or

(b) any combination of two or more individual periods totalling 6 hours or more where—

(i) the combined period occurs between 12 noon on one day and 12 noon on the following day, and

(ii) at least one of the individual periods begins before midnight and at least one of the individual periods ends after midnight.

[F2 (4) In this section—

• “accommodation provider”, in relation to overnight accommodation, means the person who—

  (a)

  provides the overnight accommodation to visitors in pursuance of chargeable transactions, and

  (b)

  is the occupier of the premises at which the overnight accommodation is provided,

• “third party” means a person other than a visitor (or a person acting on behalf of a visitor).]

Textual Amendments

F1 S. 3(2A)(2B) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), ss. 4(2), 16(2)(b) (with s. 9)

F2 S. 3(4) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), ss. 4(3), 16(2)(b) (with s. 9)

Commencement Information

I1 S. 3 not in force at Royal Assent, see s. 79(2)

I2 S. 3 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2