Visitor Levy (Scotland) Act 2024

Valid from 20/09/2024

65Power of local authorities to reduce, suspend or waive penaltiesS
This section has no associated Explanatory Notes

(1)A relevant local authority may reduce a penalty under this Chapter if it considers it appropriate to do so because of special circumstances.

(2)In subsection (1), β€œspecial circumstances” does not include ability to pay.

(3)In subsection (1), the reference to reducing a penalty includes a reference toβ€”

(a)waiving a penalty entirely,

(b)suspending a penalty, and

(c)agreeing a compromise in relation to proceedings for a penalty.

(4)In this section, references to a penalty include references to any interest in relation to the penalty.

Commencement Information

I1S. 65 not in force at Royal Assent, see s. 79(2)