Part 1 makes various changes to the 2024 Act, including:
allowing local authorities to set the levy as a fixed amount (or amounts) instead of a percentage rate (or rates),
clarifying that, where the right to reside in accommodation is first purchased by a third party, and then subsequently purchased by another person, the “chargeable transaction” is the initial purchase,
requiring accommodation providers to base levy returns on the date of entry to the accommodation rather than the date of the transaction,
granting Scottish Ministers power to make further provision by regulations about the operation of Parts 2 and 3 of the 2024 Act, including about how the levy is calculated, charged and paid.