Visitor Levy (Scotland) Act 2024

75 Report on operation of Act

(1) The Scottish Ministers must, as soon as reasonably practicable after the end of the reporting period—

(a) review the operation of this Act, and

(b) prepare a report on that review.

(2) The report must, in particular, set out an assessment of—

(a) the impact of VL schemes introduced under this Act on businesses and communities,

(b) the processes followed by relevant local authorities when introducing, administering, reporting on and reviewing VL schemes,

(c) how the net proceeds of VL schemes have been used by relevant local authorities,

(d) any exemptions or rebates applying to the payment of the levy under VL schemes,

(e) any guidance which has been issued in accordance with section 23,

(f) the use of the compliance and enforcement powers under Part 5, and

(g) any other matters as the Scottish Ministers consider appropriate.

(3) The Scottish Ministers must, as soon as reasonably practicable after preparing the report—

(a) publish the report, and

(b) lay the report before the Scottish Parliament.

(4) In this section, “the reporting period” is the period beginning with the day of Royal Assent and ending on—

(a) the day which is three years after the day on which the first VL scheme comes into effect, or

(b) such earlier day which is after the day on which the first VL scheme comes into effect as may be determined by Ministers.