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Statutory Instrument Published 15 Jan 2026 Scottish Government ↗ View on legislation.gov.uk

The Visitor Levy (Interest on Unpaid Levy and Penalties) (Scotland) Regulations 2026

These Regulations specify the rate of interest that applies to any unpaid visitor levy due under section 29 (payment of levy) and unpaid penalties imposed under Chapter 3 of Part 5 of the Visitor Levy (Scotland) Act 2024.