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					<dc:identifier>http://www.legislation.gov.uk/asp/2024/8/section/75A</dc:identifier><dc:title>Visitor Levy (Scotland) Act 2024</dc:title><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-08-07</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-07-22</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="ScottishAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2024"/><ukm:Number Value="8"/><ukm:EnactmentDate Date="2024-07-05"/><ukm:ISBN Value="9780105904229"/></ukm:PrimaryMetadata>
					

                    
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/asp/2024/8/body" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/body" NumberOfProvisions="87" RestrictExtent="S" RestrictStartDate="2026-07-22"><Part DocumentURI="http://www.legislation.gov.uk/asp/2024/8/part/7" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/part/7" NumberOfProvisions="7" id="part-7" RestrictExtent="S" RestrictStartDate="2026-07-22"><Number>Part 7</Number><Title>Final provisions</Title><P1group RestrictStartDate="2026-07-22" ConfersPower="true"><Title><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">Power to make further provision about the operation of Parts 2 and 3</Addition></Title><P1 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/75A" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/75A" id="section-75A"><Pnumber><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">75A</Addition></Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/75A/1" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/75A/1" id="section-75A-1"><Pnumber><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">1</Addition></Pnumber><P2para><Text><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">The Scottish Ministers may by regulations make further provision about the operation of Parts 2 and 3.</Addition></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/75A/2" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/75A/2" id="section-75A-2"><Pnumber><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">2</Addition></Pnumber><P2para><Text><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">Regulations under this section may, in particular, make provision about how the levy is to be calculated, charged and paid in particular circumstances or types of case.</Addition></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/75A/3" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/75A/3" id="section-75A-3"><Pnumber><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">3</Addition></Pnumber><P2para><Text><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">Regulations under subsection (1) may modify any enactment (including this Act).</Addition></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/75A/4" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/75A/4" id="section-75A-4"><Pnumber><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">4</Addition></Pnumber><P2para><Text><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">Before making regulations under this section, the Scottish Ministers must consult—</Addition></Text><P3 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/75A/4/a" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/75A/4/a" id="section-75A-4-a"><Pnumber><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">a</Addition></Pnumber><P3para><Text><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">local authorities,</Addition></Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/75A/4/b" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/75A/4/b" id="section-75A-4-b"><Pnumber><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">b</Addition></Pnumber><P3para><Text><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">such persons as they consider to be representative of communities, businesses engaged in tourism and tourist organisations,</Addition></Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/75A/4/c" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/75A/4/c" id="section-75A-4-c"><Pnumber><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">c</Addition></Pnumber><P3para><Text><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">such other persons as they consider appropriate.</Addition></Text></P3para></P3></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/75A/5" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/75A/5" id="section-75A-5"><Pnumber><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">5</Addition></Pnumber><P2para><Text><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">Regulations under subsection (1)—</Addition></Text><P3 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/75A/5/a" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/75A/5/a" id="section-75A-5-a"><Pnumber><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">a</Addition></Pnumber><P3para><Text><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">are subject to the affirmative procedure if they add to, replace or omit any part of the text of an Act,</Addition></Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/asp/2024/8/section/75A/5/b" IdURI="http://www.legislation.gov.uk/id/asp/2024/8/section/75A/5/b" id="section-75A-5-b"><Pnumber><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">b</Addition></Pnumber><P3para><Text><Addition ChangeId="key-dca57dabd1f4de824a3c222b0baff23b-1786091646540" CommentaryRef="key-dca57dabd1f4de824a3c222b0baff23b">otherwise, are subject to the negative procedure.</Addition></Text></P3para></P3></P2para></P2></P1para></P1></P1group></Part></Body></Primary><Commentaries><Commentary id="key-dca57dabd1f4de824a3c222b0baff23b" Type="F"><Para><Text>S. 75A inserted (22.7.2026) by <Citation URI="http://www.legislation.gov.uk/id/asp/2026/18" id="ca501ias6-00040" Class="ScottishAct" Year="2026" Number="18" Title="Visitor Levy (Amendment) (Scotland) Act 2026">Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18)</Citation>, <CitationSubRef CitationRef="ca501ias6-00040" id="ca501ias6-00041" SectionRef="section-12-2" URI="http://www.legislation.gov.uk/id/asp/2026/18/section/12/2" Operative="true">ss. 12(2)</CitationSubRef>, <CitationSubRef CitationRef="ca501ias6-00040" id="ca501ias6-00042" SectionRef="section-16-3" URI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/3">16(3)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/ssi/2026/198" id="ca501ias6-00043" Class="ScottishStatutoryInstrument" Year="2026" Number="198" Title="The Visitor Levy (Amendment) (Scotland) Act 2026 (Commencement and Transitional Provisions) Regulations 2026">S.S.I. 2026/198</Citation>, <CitationSubRef CitationRef="ca501ias6-00043" id="ca501ias6-00044" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/ssi/2026/198/regulation/2">reg. 2</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>