Visitor Levy (Scotland) Act 2024 (asp 8)

Part 5 Enforcement of the levy and penalties

Chapter 1 Investigatory powers

Inspection powers

39 Power to inspect business premises of third parties

(1) If the condition in subsection (2) is met, an authorised officer may enter business premises of an involved third party and inspect—

(a) the premises, and

(b) relevant documents that are on the premises.

(2) That condition is that the authorised officer has reason to believe that the inspection is reasonably required for the purpose of assessing the liable person’s liability to pay the levy.

(3) In this section—

• “involved third party” means—

  (a)

  a person with whom a liable person has entered into an arrangement under section 9, or

  (b)

  a person who is, or a category of persons who are, specified by the Scottish Ministers by regulations,

• “relevant documents” means such documents as may be so specified.

(4) The powers under this section do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

(5) Regulations under subsection (3) are subject to the affirmative procedure.