Visitor Levy (Scotland) Act 2024

74 Power to share information

(1) A relevant local authority may, in the circumstances mentioned in subsection (2), disclose relevant information to—

(a) the relevant local authority's authorised officer as described in section 30,

(b) any local authority with which the relevant local authority has introduced a joint VL scheme under section 12(3),

(c) a person authorised by the relevant local authority under section 24 to carry out a function or functions of the authority.

(2) The circumstances are that disclosure of the relevant information is—

(a) necessary for the performance of a function conferred by, or by virtue of, this Act, or

(b) otherwise necessary for or in connection with the operation of a VL scheme.

(3) Where relevant information is disclosed to a person mentioned in subsection (1)(a) or (c)—

(a) that person may only use the information, or subsequently disclose it to any other person, as is necessary for or in connection with the function conferred on that person in relation to the VL scheme to which the information relates, and

(b) any other person to whom the information is subsequently disclosed may only use it for the same purpose.

(4) In this section, “relevant information” means—

(a) in relation to disclosure under subsection (1)(a)—

(i) the names and addresses of all liable persons offering overnight accommodation in the area covered by a VL scheme or schemes operated by the relevant local authority,

(ii) the addresses (or other descriptions) of all places at which overnight accommodation is provided in the area covered by a VL scheme (or schemes),

(iii) any information or representations provided to the relevant local authority by or on behalf of a liable person in connection with any review or appeal by virtue of regulations made under section 71 or 72, and

(iv) such other information as the relevant local authority considers necessary to allow the recipient of the information to carry out the recipient’s functions under this Act.

(b) in relation to disclosure under subsection (1)(b) or (c)—

(i) the information mentioned in sub-paragraphs (i) to (iv) of paragraph (a), and

(ii) any information provided to, or any documents produced to or inspected by, an authorised officer under Chapter 1 of Part 5 of this Act.

(5) Nothing in this section authorises a disclosure of information that would be in contravention of the data protection legislation (within the meaning given by section 3 of the Data Protection Act 2018).