http://www.legislation.gov.uk/asp/2024/8/section/4AVisitor Levy (Scotland) Act 2024Statute Law Database2026-08-07Expert Participation2026-07-22 Part 24A1This section applies where a local authority is seeking to—aintroduce a VL scheme, orbmodify a VL scheme to change the basis on which the levy is to be charged.2The 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—aa percentage rate (or percentage rates) set in accordance with section 6, orba fixed amount (or fixed amounts) set in accordance with section 6A.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