Visitor Levy (Scotland) Act 2024 (asp 8)

Part 5 Enforcement of the levy and penalties

Chapter 3 Penalties

Assessment and enforcement of penalties

65 Power of local authorities to reduce, suspend or waive penalties

(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), “special circumstances” does not include ability to pay.

(3) In subsection (1), the reference to reducing a penalty includes a reference to—

(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.