The Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026

These Regulations make provision in relation to the undertaking by local authorities of reviews of the matters falling within section 71 of the Visitor Levy (Scotland) Act 2024 (“the 2024 Act”). They also make provision in relation to the bringing of appeals in respect of those matters to the First-tier Tribunal for Scotland in accordance with section 72 of the 2024 Act, and actions that must be taken by a local authority as a result. These reviews and appeals cover decisions made by local authorities in connection with the operation of the visitor levy scheme covering their area, exercise by local authorities of information-gathering and inspection powers under Chapter 1 of Part 5 of the 2024 Act and the imposition of penalties under Chapter 3 of that Part. In addition, the Regulations make provision for reviews in respect of assessments made by local authorities in accordance with the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, and thereafter for appeals to