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					<dc:identifier>http://www.legislation.gov.uk/asp/2026/18/section/7</dc:identifier><dc:title>Visitor Levy (Amendment) (Scotland) Act 2026</dc:title><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-08-06</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-07-22</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="ScottishAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2026"/><ukm:Number Value="18"/><ukm:EnactmentDate Date="2026-05-21"/><ukm:ISBN Value="9780105904625"/></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/7/notes" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/7/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/asp/2026/18/pdfs/aspen_20260018_en.pdf" Date="2026-06-17" Title="Explanatory Notes" Size="1177695"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/asp/2026/18/body" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/body" NumberOfProvisions="23" RestrictExtent="S" RestrictStartDate="2026-07-22"><Part DocumentURI="http://www.legislation.gov.uk/asp/2026/18/part/1" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/part/1" NumberOfProvisions="18" id="part-1" RestrictExtent="S" RestrictStartDate="2026-07-22"><Number>Part 1</Number><Title>Amendments to the Visitor Levy (Scotland) Act 2024</Title><Pblock DocumentURI="http://www.legislation.gov.uk/asp/2026/18/part/1/crossheading/transitional-provisions-chargeable-transactions-and-returns" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/part/1/crossheading/transitional-provisions-chargeable-transactions-and-returns" NumberOfProvisions="3" id="part-1-crossheading-transitional-provisions-chargeable-transactions-and-returns" RestrictExtent="S" RestrictStartDate="2026-07-21"><Title>Transitional provisions: chargeable transactions and returns</Title><P1group RestrictExtent="S" RestrictStartDate="2026-07-21"><Title>Modification of existing visitor levy scheme</Title><P1 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/7" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/7" id="section-7">
<Pnumber><CommentaryRef Ref="key-b7ad7f9697f53f2681749872a2310dde"/>7</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/7/1" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/7/1" id="section-7-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subsection <InternalLink Ref="section-7-2" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/7/2" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/7/2">(2)</InternalLink> applies in relation to a modification of an existing VL scheme made on or after the relevant commencement day that is proposed to take account of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/7/1/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/7/1/a" id="section-7-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the insertion of paragraph (fa) of section 14(1) of the 2024 Act by paragraph 8 of the schedule of this Act, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/7/1/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/7/1/b" id="section-7-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the modification of paragraph (d) or (k) of section 14(1) of the 2024 Act by <InternalLink Ref="schedule-paragraph-21" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/schedule/paragraph/21" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/21">paragraph 21</InternalLink> of <InternalLink Ref="schedule" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/schedule" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/schedule">the schedule</InternalLink> of this Act.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/7/2" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/7/2" id="section-7-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>If this subsection applies—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/7/2/a" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/7/2/a" id="section-7-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>section 13(1) to (3) of the 2024 Act does not apply in relation to the modification, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/7/2/b" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/7/2/b" id="section-7-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>section 14(5) of the 2024 Act is to be read as if for the words from “after” to the end of the subsection there were substituted <InlineAmendment>“by the authority”</InlineAmendment>.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2026/18/section/7/3" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/section/7/3" id="section-7-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In this section—</Text>
<UnorderedList Class="Definition" Decoration="none">
<ListItem id="p00655">
<Para>
<Text>“<Term id="term-existing-vl-scheme">existing VL scheme</Term>” means a VL scheme in respect of which, before the relevant commencement day, the local authority concerned has publicised (in accordance with section 15 of the 2024 Act) the proposed date on which the VL scheme is to come into force,</Text>
</Para>
</ListItem>
<ListItem id="p00659">
<Para>
<Text>“<Term id="term-relevant-commencement-day">relevant commencement day</Term>” means the day on which <InternalLink Ref="schedule-part-3" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/schedule/part/3" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/schedule/part/3">Part 3</InternalLink> of <InternalLink Ref="schedule" IdURI="http://www.legislation.gov.uk/id/asp/2026/18/schedule" DocumentURI="http://www.legislation.gov.uk/asp/2026/18/schedule">the schedule</InternalLink> of this Act comes into force,</Text>
</Para>
</ListItem>
<ListItem id="p00665">
<Para>
<Text>“<Term id="term-vl-scheme">VL scheme</Term>” is to be construed in accordance with section 12(1)(a) of the 2024 Act.</Text>
</Para>
</ListItem>
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</P2para>
</P2>
</P1para>
</P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="key-b7ad7f9697f53f2681749872a2310dde" Type="I"><Para><Text><CitationSubRef SectionRef="section-7" URI="http://www.legislation.gov.uk/id/asp/2026/18/section/7" id="ca3lobe86-00047">S. 7</CitationSubRef> in force at 21.7.2026, see <CitationSubRef SectionRef="section-16-2-d" URI="http://www.legislation.gov.uk/id/asp/2026/18/section/16/2/d" CitationRef="ca3lobe86-00044" Operative="true" id="ca3lobe86-00048">s. 16(2)(d)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>