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Part 5 imposes penalties in relation to the levy, for instance for failure to make a return, failure to pay the levy, and failure to register for the levy.
The Scottish Government wants to ensure that any levy introduced by a local authority places minimal compliance burdens on businesses who will collect and remit the levy.
Part 5 imposes penalties in relation to the levy, for instance for failure to make a return, failure to pay the levy, and failure to register for the levy.
The whole Parliament then debates and votes on the bill. 4 Members of the Committee Share your views: Visitor Levy The main parts in the Bill are: • The power to charge a Visitor Levy • Impact on accommodation providers • Types of overnight accommodation • The rate of the Visitor Levy • When & where the Visitor Levy could apply?
Twenty-one of the 27 European Union countries already have some kind of visitor levy, and such a levy is commonplace in other locations throughout the world.