Visitor Levy (Scotland) Act 2024

73Registers of liable persons

This section has no associated Explanatory Notes

(1)A relevant local authority may establish and maintain a register of liable persons.

(2)Any register established under subsection (1) must include—

(a)the names of all liable persons offering overnight accommodation in the area covered by a VL scheme (or schemes) operated by the relevant local authority,

(b)the addresses (or other descriptions) of all places at which overnight accommodation is provided in the area covered by a VL scheme (or schemes), and

(c)such other information as the relevant local authority considers necessary to allow it to carry out its functions under this Act.