Visitor Levy (Scotland) Act 2024
2024 asp 8
Commentary on Provisions
Part 5 – Enforcement of the levy and penalties
Chapter 3 – Penalties
Section 53 – Reasonable excuse for failure to pay levy
92.This section provides that no liability to a penalty arises under section 52 where a person who has failed to comply with the duty in section 29 has a reasonable excuse for the failure (subsection (1)). An insufficiency of funds is not a reasonable excuse (subsection (2)(a)), nor is that the person relied on another person to do things (unless the person who failed to comply took reasonable care to avoid the failure – subsection (2)(b)). Examples of things which may qualify as a reasonable excuse include serious unexpected illness, an unforeseen collapse of a third party’s IT system (meaning that levy could not be paid), or the liable person's office being destroyed by fire. Where the reasonable excuse ceases to apply, the person who failed to comply with section 29 is still able to rely on the excuse, provided the failure is remedied without unreasonable delay (subsection (2)(c)).
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