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Visitor Levy (Scotland) Act 2024

Part 1 – Visitor Levy

Section 1 – Power for local authorities to impose levy

13.This section contains a power allowing local authorities to impose a levy (to be known as the visitor levy – section 1(a)) on the purchase of “overnight accommodation” (defined in section 4). A levy imposed under this section is to be introduced, administered and charged in accordance with the provisions of the Act (section 1(b)). This means that a levy may only be imposed under this section as part of a VL scheme introduced by a local authority in accordance with Part 3.

Section 2 – Overview

14.Section 2 provides an overview of the different Parts of the Act, of which there are seven in total.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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