S. 4A inserted (22.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), ss. 1(2), 16(3); S.S.I. 2026/198, reg. 2

http://www.legislation.gov.uk/asp/2024/8/section/4AVisitor Levy (Scotland) Act 2024Statute Law Database2026-08-07Expert Participation2026-07-22Part 2Key conceptsBasis and calculation of levy
4ABasis on which levy is to be charged(1)

This section applies where a local authority is seeking to—

(a)

introduce a VL scheme, or

(b)

modify a VL scheme to change the basis on which the levy is to be charged.

(2)

The local authority must determine whether the levy to be charged in respect of each chargeable transaction to which the scheme relates is to be on the basis of either—

(a)

a percentage rate (or percentage rates) set in accordance with section 6, or

(b)

a fixed amount (or fixed amounts) set in accordance with section 6A.