Visitor Levy (Amendment) (Scotland) Act 2026

3Significant modification of VL scheme: adjusted implementation periodsS

This section has no associated Explanatory Notes

(1)Section 14 of the 2024 Act (required content of a scheme) is modified as follows.

(2)In subsection (3), the words “, or on which a significant modification is to take effect,” are repealed.

(3)After subsection (3) insert—

(3A)If a VL scheme is in force, the date on which a significant modification of the scheme is to take effect—

(a)in the case of a modification of the type mentioned in paragraph (a) or (c) of subsection (4), must be at least 18 months after the date on which the local authority publishes a report under section 13(1)(c) stating that it intends to proceed with the original or modified proposal,

(b)in the case of a modification of the type mentioned in paragraph (b), (ba) or (bb) of subsection (4), must be at least 6 months after the date on which the local authority publishes a report under section 13(1)(c) stating that it intends to proceed with the original or modified proposal.

(3B)If a VL scheme is not yet in force, the date on which a significant modification of the scheme is to take effect must be at least 18 months after the date on which the local authority publishes a report under section 13(1)(c) stating that it intends to proceed with the original or modified proposal..

(4)In subsection (4), for “subsection (3)” substitute “subsections (3A) and (3B)”.

Commencement Information

I1S. 3 not in force at Royal Assent, see s. 16(3)

I2S. 3 in force at 22.7.2026 by S.S.I. 2026/198, reg. 2 (with reg. 3)