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Visitor Levy (Amendment) (Scotland) Act 2026
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This version of this provision is prospective.
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Changes to legislation:
Visitor Levy (Amendment) (Scotland) Act 2026, Section 1 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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Changes and effects yet to be applied to Section 1:
- s. 1 coming into force by S.S.I. 2026/198 reg. 2
Prospective
1Basis on which levy is to be chargedS
This section has no associated Explanatory Notes
(1)The 2024 Act is modified as follows.
(2)After section 4 insert—
“4ABasis on which levy is to be charged
(1)This section applies where a local authority is seeking to—
(a)introduce a VL scheme, or
(b)modify a VL scheme to change the basis on which the levy is to be charged.
(2)The local authority must determine whether the levy to be charged in respect of each chargeable transaction to which the scheme relates is to be on the basis of either—
(a)a percentage rate (or percentage rates) set in accordance with section 6, or
(b)a fixed amount (or fixed amounts) set in accordance with section 6A.”.
(3)After section 6 insert—
“6ASetting fixed amount of levy
(1)This section applies where a local authority is seeking to—
(a)introduce a VL scheme under which the levy is to be charged in respect of a chargeable transaction on the basis of a fixed amount, or
(b)modify a VL scheme to provide for the levy to be charged in respect of a chargeable transaction on the basis of a fixed amount.
(2)The 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.
(3)The 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)).
(4)In 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.
(5)The amount set under subsection (2) (which may be nil) may be different for—
(a)different purposes, or
(b)different areas within the local authority’s area.
(6)If 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—
“(3)The 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.”.
(7)The Scottish Ministers may by regulations specify the maximum amount which a local authority may set under subsection (2).
(8)Regulations under subsection (7) may specify different maximum amounts for different purposes.
(9)Before making regulations under subsection (7), the Scottish Ministers must consult—
(a)local authorities,
(b)such persons as they consider to be representative of communities, businesses engaged in tourism and tourist organisations, and
(c)such other persons as they consider appropriate.
(10)Regulations under subsection (7) are subject to the affirmative procedure.”.
Commencement Information
I1S. 1 not in force at Royal Assent, see s. 16(3)
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