The Visitor Levy (Amendment) (Scotland) Act 2026 (Commencement and Transitional Provisions) Regulations 2026

Explanatory note

Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.

These Regulations appoint 22 July 2026 as the day on which the remaining provisions of the Visitor Levy (Amendment) (Scotland) Act 2026 will come into force. The Bill for the Act received Royal Assent on 21 May 2026. Part 2, apart from section 15 came into force the day after Royal Assent. Sections 2, 4, 5, 7, 8, 9, 15 (as it relates to Parts 2 and 3 of the schedule) and Parts 2 and 3 of the schedule will come into force two months after Royal Assent.

These Regulations also contain a transitional provision which relates to the proposed coming into force date of a visitor levy scheme if a local authority modifies the basis of the scheme from a percentage to a fixed rate under section 14(4)(bb) of the Visitor Levy (Scotland) Act 2024 (“ the 2024 Act ”). Under section 14(3B) of the 2024 Act, if the scheme is not yet in force, this modification would require a minimum period of 18 months from the date of the report being published under section 13(1)(c) before the significant modification could take effect.

Regulation 3(2) stipulates a number of conditions that must be met in order for regulation 3(1) to apply. Firstly on or before the date these Regulations come into force a local authority must have published a report under section 13(1)(c) of the 2024 Act stating that it intends to proceed with a proposed scheme. Secondly, the local authority must also have met the notification and publication requirements under section 15(1) of the 2024 Act for the proposed scheme. Thirdly, on the date these regulations come into force, the scheme must not yet be in force. Then, within 6 months of these Regulations coming into force the local authority must publish another report under section 13(1)(c) stating that it intends to make a significant modification under section 14(4)(bb) of the 2024 Act. If all these conditions are met, regulation 3(1) can apply.

Regulation 3(1) then allows for the significant modification to take effect after a period of at least 6 months from the date of the subsequent report under section 13(1)(c). It also provides that the significant modification cannot take effect any earlier than the original proposed date on which the scheme would have come into force, publicised under section 15(1)(b)(ii).