Part 1Amendments to the Visitor Levy (Scotland) Act 2024
Significant modification of VL scheme: adjusted implementation periods
3Significant modification of VL scheme: adjusted implementation periods
(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In subsection (3), the words “, or on which a significant modification is to take effect,” are repealed.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)
“(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)”
.