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Visitor Levy (Amendment) (Scotland) Act 2026
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Visitor Levy (Amendment) (Scotland) Act 2026, Paragraph 6 is up to date with all changes known to be in force on or before 20 July 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- sch. para. 6 coming into force by S.S.I. 2026/198 reg. 2
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This section has no associated Explanatory Notes
6SIn section 14 (required content of a scheme)—
(a)in subsection (1)—
(i)after paragraph (d) insert—
“(da)the basis on which the levy is to be charged in respect of each chargeable transaction to which the scheme relates in accordance with section 4A,”,
(ii)for paragraph (e) substitute—
“(e)either (as the case may be)—
(i)the percentage rate (or rates) of the levy set by the local authority under section 6, or
(ii)the fixed amount (or amounts) of the levy set by the local authority under section 6A,”,
(b)in subsection (4)—
(i)in the opening words, after “which” insert “does any of the following”,
(ii)for paragraph (b), and the word “or” immediately following that paragraph, substitute—
“(b)in the case of a VL scheme under which the levy to be charged is based on a percentage rate (or percentage rates), increases the percentage rate (or rates) of the levy,
(ba)in the case of a VL scheme under which the levy to be charged is a fixed amount (or fixed amounts), increases the fixed amount (or amounts) of the levy,
(bb)changes the basis on which the levy is to be charged from that mentioned in paragraph (a) of section 4A(2) to that mentioned in paragraph (b) of that subsection (or vice versa),”.
Commencement Information
I1Sch. para. 6 not in force at Royal Assent, see s. 16(3)
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