Visitor Levy (Amendment) (Scotland) Act 2026

1. Introductory Text

2. Part 1 Amendments to the Visitor Levy (Scotland) Act 2024

   1. Basis on which levy is to be charged

      1. 1. Basis on which levy is to be charged

   2. Permitted deduction by liable persons from levy payable

      1. 2. Permitted deduction by liable persons from levy payable

   3. Significant modification of VL scheme: adjusted implementation periods

      1. 3. Significant modification of VL scheme: adjusted implementation periods

   4. Chargeable transactions

      1. 4. Chargeable transactions: purchases by third parties

   5. Duty to make returns

      1. 5. Duty to make returns

   6. Amendment of returns

      1. 6. Amendment of returns: regulations

   7. Transitional provisions: chargeable transactions and returns

      1. 7. Modification of existing visitor levy scheme

      2. 8. Modification of proposed visitor levy scheme

      3. 9. Amendments of the 2024 Act and reasonable excuse for failure to make return, pay levy or keep records

   8. Reviews and reports

      1. 10. Review of VL scheme: matters to be considered

      2. 11. Reporting on impact on tourism in rural areas

   9. Power to make further provision

      1. 12. Power to make further provision about the operation of the 2024 Act

3. Part 2 Final provisions

   1. 13. Ancillary provision

   2. 14. Meaning of “the 2024 Act”

   3. 15. Consequential and minor modifications

   4. 16. Commencement

   5. 17. Short title

4. 1. Schedule

      Consequential and minor modifications of the 2024 Act

      1. Part 1 Changes relating to the basis on which levy is to be charged

         1. 1. The 2024 Act is modified as follows.

         2. 2. (1) In section 5 (calculation of levy), before subsection (1)...

         3. 3. (1) In section 6 (rate for levy)—

         4. 4. In section 10 (billing of overnight accommodation)—

         5. 5. In section 12 (scheme to impose levy), after subsection (2)...

         6. 6. In section 14 (required content of a scheme)—

      2. Part 2 Changes relating to permitted deductions by liable persons from levy payable

         1. 7. The 2024 Act is modified as follows.

         2. 8. In section 14(1) (required content of a scheme), after paragraph...

         3. 9. In section 26(2) (duty to make returns), for paragraph (a)...

         4. 10. In section 29 (payment of levy)— (a) in subsection (1),...

         5. 11. After section 29 insert— Disallowance of deduction by liable persons...

         6. 12. In section 52(1) (penalty for failure to pay levy), for...

         7. 13. In section 53(1) (reasonable excuse for failure to pay levy),...

         8. 14. In section 66 (interest on unpaid levy), after subsection (1)...

         9. 15. In section 70 (summary warrant), in subsection (1)(a), after “section...

         10. 16. In section 76(1) (interpretation of Act), after the definition of...

      3. Part 3 Other changes relating to chargeable transactions and returns etc.

         1. 17. The 2024 Act is modified as follows.

         2. 18. In section 7 (maximum number of nights of overnight accommodation),...

         3. 19. In section 10 (billing of overnight accommodation)—

         4. 20. In section 11 (exemptions and rebates), in subsection (1)(b), for...

         5. 21. In section 14(1) (required content of a scheme)—

         6. 22. In section 28(4) (duty to keep and preserve records)—

         7. 23. In section 45(3) (power to allow a local authority to...

         8. 24. In section 47(1) (penalty for failure to make returns), after...

         9. 25. In section 76(1) (interpretation of Act)— (a) in the definition...