Visitor Levy (Scotland) Act 2024

30 Power to obtain information and documents from the liable person

(1) If the condition in subsection (2) is met, an authorised officer may by notice require a liable person to—

(a) provide information, or

(b) produce a document.

(2) That condition is that—

(a) the information or document is reasonably required by the officer for the purpose of assessing the liable person's liability to pay the levy, and

(b) it is reasonable for the liable person to be required to provide the information or to produce the document.

(3) A notice under this section must specify or describe the information or documents to be provided or produced.

(4) In this Part—

(a) “liability to pay the levy” in relation to a liable person, means the person's past, present and future liability to pay—

(i) the levy, and

(ii) any penalties or other amounts that have been paid, or are or may be payable by that person in connection with the levy,

(b) “assessing the liable person's liability to pay the levy” includes carrying out an investigation or enquiry of any kind,

(c) an “authorised officer”, in relation to a relevant local authority, means a person authorised in writing by the authority, and

(d) an “information notice” means a notice given under this section or section 31.