What does the Bill do?
Part 1 modifies the 2024 Act to:
allow local authorities to charge a levy using either a percentage(s) based system or a flat rate/fixed fee model(s);
allow local authorities, when using a fixed fee model, to apply the levy on a ‘per person, per night’ or a ‘per night’ basis;
clarifies 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;
provide that levy returns should be based on the date of occupancy rather than the date of booking or payment;
grant 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.