Visitor Levy (Scotland) Act 2024
2024 asp 8
Commentary on Provisions
Part 3 – Introduction and Administration of the Levy
Section 12 – Scheme to impose levy
29.This section allows a local authority to introduce a VL scheme or schemes for all or part of its area (subsection (1)(a)). It also allows a local authority to modify or revoke an existing VL scheme (subsection (1)(b) and (c)). It is open to a local authority to make different provision for different purposes or different areas within the local authority’s area (subsection (2)). As a result, a scheme may, for example, set different dates when the scheme is to come into force as regards different types of accommodation. This section should be read alongside section 14 which sets out the required content of any VL scheme introduced by a local authority.
30.Different local authorities may work together to introduce a joint VL scheme (subsection (3)), and in such a case, they must act jointly in relation to all aspects of the scheme (subsection (4)(a)). Subsection (4)(b) contains modifications of certain terms used within the Bill where a joint VL scheme is in place.
- Blaenorol
- Nodiadau Esboniadol Tabl o’r Cynnwys
- Nesaf
