http://www.legislation.gov.uk/asp/2024/8/section/6AVisitor Levy (Scotland) Act 2024Statute Law Database2026-08-07Expert Participation2026-07-22 Part 26A1This section applies where a local authority is seeking to—aintroduce a VL scheme under which the levy is to be charged in respect of a chargeable transaction on the basis of a fixed amount, orbmodify a VL scheme to provide for the levy to be charged in respect of a chargeable transaction on the basis of a fixed amount.2The local authority must set the amount of the levy to be charged in respect of a chargeable transaction for each night to which the transaction relates.3The amount set is to be an amount that is multiplied by the number of rooms or areas in or at which any number of persons have a right to reside in pursuance of the transaction on the night (see also subsections (4) and (6)).4In calculating the amount of the levy to be charged in respect of the transaction, no account is to be taken of a room or area to which no part of the amount paid under the transaction relates.5The amount set under subsection (2) (which may be nil) may be different for—adifferent purposes, orbdifferent areas within the local authority’s area.6If the amount to be set is a different amount in relation to different categories of overnight accommodation, subsection (3) applies as if there were substituted—3The amount set in relation to each different category of overnight accommodation is to be an amount that is multiplied by the number of rooms or areas falling within that category in or at which any number of persons have a right to reside in pursuance of the transaction on the night..7The Scottish Ministers may by regulations specify the maximum amount which a local authority may set under subsection (2).8Regulations under subsection (7) may specify different maximum amounts for different purposes.9Before making regulations under subsection (7), the Scottish Ministers must consult—alocal authorities,bsuch persons as they consider to be representative of communities, businesses engaged in tourism and tourist organisations, andcsuch other persons as they consider appropriate.10Regulations under subsection (7) are subject to the affirmative procedure.S. 6A inserted (22.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), ss. 1(3), 16(3); S.S.I. 2026/198, reg. 2