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Visitor Levy (Scotland) Act 2024

Visitor Levy (Scotland) Act 2024

2024 asp 8

Commentary on Provisions

Part 2 – Key Concepts

Section 3 – Levy to be charged on purchase of overnight accommodation

15.Subsection (1) specifies the type of transaction which may be subject to a levy (a “chargeable transaction”) and confirms that the levy becomes payable when a visitor takes entry to the accommodation. The term “chargeable transaction” is defined in subsection (2) to mean a purchase of the right to reside in or at overnight accommodation for a period of one or more nights. Subsection (3) confirms that the reference to a night means any period, including any combination of periods, of 6 or more hours between 12 noon on one day and 12 noon on the following day which includes midnight.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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