S. 8 in force at 21.7.2026, see s. 16(2)(e)

http://www.legislation.gov.uk/asp/2026/18/section/8Visitor Levy (Amendment) (Scotland) Act 2026enStatute Law Database2026-08-06Expert Participation2026-07-22Part 1Amendments to the Visitor Levy (Scotland) Act 2024Transitional provisions: chargeable transactions and returns
8Modification of proposed visitor levy scheme(1)

Subsection (2) applies if—

(a)

before the relevant commencement day, a local authority has—

(i)

prepared and publicised the information about a proposed VL scheme (“the proposed scheme”) as required under paragraph (a) of subsection (1) of section 13 of the 2024 Act, and

(ii)

carried out a consultation about the proposed scheme in accordance with paragraph (b) of that subsection, and

(b)

on or after the relevant commencement day, the local authority adjusts the proposed scheme (or the proposed scheme as modified) to take account of—

(i)

the insertion of paragraph (fa) of section 14(1) of the 2024 Act by paragraph 8 of the schedule of this Act, or

(ii)

the modification of paragraph (d) or (k) of section 14(1) of the 2024 Act by paragraph 21 of the schedule of this Act.

(2)

If this subsection applies—

(a)

section 13(1)(a) and (b) of the 2024 Act does not apply in relation to the proposed scheme (or the proposed scheme as modified) that is adjusted as mentioned in subsection (1)(b) (“the adjusted proposed scheme”),

(b)

if the local authority has prepared and publicised a report under section 13(1)(c) of the 2024 Act in relation to the proposed scheme (or the proposed scheme as modified) before the relevant commencement day, the local authority is to be treated as having so prepared and publicised a report in relation to the adjusted proposed scheme,

(c)

if the local authority has not prepared and publicised a report under paragraph (c) of section 13(1) of the 2024 Act in relation to the proposed scheme before the relevant commencement day, sub-paragraph (ii) of that paragraph is to be read as if for the words “proposal (or the proposal as modified in light of the consultation)” there were substituted “the adjusted proposed scheme”,

(d)

section 14(3) and (5) of the 2024 Act is to be read as if for the words “original or modified proposal” there were substituted “proposed scheme, the proposed scheme as modified or the adjusted proposed scheme (as the case may be)”.

(3)

In this section—

(a)

“relevant commencement day” and “VL scheme” have the meanings given by section 7,

(b)

references to “the proposed scheme as modified” are references to the proposed scheme as modified in light of the consultation under section 13(1)(b) of the 2024 Act in relation to the proposed scheme.