Although it is the person purchasing the overnight accommodation who pays an additional fee, the "liable person" for the purposes of the legislation is actually the owner of the accommodation or the occupier of the premises at which the accommodation is provided1Scottish Government. (2023). Visitor Levy (Scotland) Bill Explanatory Notes. Retrieved from <a href="https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/explanatory-notes-accessible.pdf" target="_blank">https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/explanatory-notes-accessible.pdf</a>.