The Visitor Levy (Miscellaneous Amendment) (Scotland) Regulations 2026

Explanatory Note

(This note is not part of the Regulations)

These Regulations make amendments to the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026 and the First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022.

Regulation 2(3) substitutes a new regulation 8 into the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, as well as inserting a new regulation, regulation 8A.

Regulation 8(1) excludes the imposition of a penalty under section 48, 49 or 50 of the Visitor Levy (Scotland) Act 2024 (“the 2024 Act”), dealing with continued failure to make a return, where a local authority has made an assessment of visitor levy payable following such a failure and has issued a notice of the outcome of that assessment. Under regulation 8(2), liabilities for any penalties determined as due up until the notice is issued remain payable.

Regulation 8(3) makes provision as to the point in time from which a penalty for failure to pay visitor levy is payable where no visitor levy return is submitted in accordance with section 26(2)(b) of the 2024 Act, and a local authority carries out its own assessment of the amount payable. This applies, too, where a local authority makes an assessment because a return is honestly and reasonably believed to be incorrect because it contains a miscalculation of a careless or deliberate nature, for the purposes of section 45(1)(b) of the 2024 Act. The penalty in these circumstances becomes payable from the day falling 14 days after the date of issue of a reminder that the amount was due to be paid on or before the last day set out in the notice of outcome of assessment issued by the local authority under regulation 5.

New regulation 8A provides for the day from which interest is payable, where no visitor levy return has been made, and a local authority assessment of visitor levy payable has been carried out. The same day applies where a local authority carries out an assessment because a return contains a miscalculation of a careless or deliberate nature. Interest becomes payable from the day after the date set out in the notice of the outcome of the assessment as the final date on or before which the amount payable must be paid.

Regulations 2(2) and (4) address minor points related to clarity and consistency.

Regulation 3 amends the First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022 to clarify the interpretation provision in rule 1 in the schedule in relation to references to the Visitor Levy (Scotland) Act 2024.