#2026/198Scotland Sets Start Date for Visitor Levy Amendment Rules
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
The regulations bring the remaining parts of Scotland’s 2026 visitor levy amendment law into force on 22 July 2026. This matters mainly for Scottish local authorities planning visitor levy schemes, and for accommodation providers and tourism businesses that may need to prepare for local charges on overnight stays. They also create a transition rule for councils that had already announced a levy scheme before 22 July 2026 but had not yet started it. If those councils make a significant change within six months, the changed scheme must start at least six months after the council publishes its report on the change, and not before the original planned start date.
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Key Changes
- Sets 22 July 2026 as the start date for the remaining provisions of the Visitor Levy (Amendment) (Scotland) Act 2026
- Creates a transition rule for local authorities with visitor levy schemes already announced but not yet in force
- Requires at least six months’ notice before a significantly modified scheme can take effect, and prevents it starting earlier than the original planned date
Obligations
What this law requires
A Scottish local authority that had already published its intention to proceed with a visitor levy scheme and completed the required notification and publication steps before 22 July 2026, but whose scheme is not yet in force on that date, must ensure that any significant modification published within six months after 22 July 2026 takes effect at least six months after the authority publishes its further report stating that it intends to proceed with the modified proposal.
For a qualifying visitor levy scheme that is significantly modified within the transitional period, the Scottish local authority must not set the modified scheme’s effective date earlier than the original proposed date on which the scheme was publicised as coming into force.