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Last updated: 24 May 2023

SPBill28S062023

Finances 5 16 Duty to keep separate account for scheme (1) A local authority operating a VL scheme must keep an account for the scheme. (2) The authority must, for each financial year— (a) credit the account with the amount of money received under the VL scheme (including any money received from penalties), and 10 (b) debit the account with the expenses of operating the scheme. 1 (3) The Scottish Ministers may by regulations make provision for or about the keeping of accounts by local authorities in connection with their functions under this Act. (4) Regulations under subsection (3) may, in particular— (a) specify the form of accounts, 15 (b) require the publication of a statement of account, and specify the manner in which it must be published, (c) make provision about what may or must be done jointly where a VL scheme is made jointly. (5) Regulations under subsection (3) are subject to the negative procedure. 20 17 Use of net proceeds of scheme (1) A local authority operating a VL scheme must use the net proceeds of the scheme (or, in the case of a joint scheme, the authority's share of the net proceeds) for the purposes of— (a) facilitating the achievement of the scheme’s objectives (as set out in the statement 25 publicised by the authority under section 12(1)(a)(ii)), and (b) so far as not needed for the achievement of the scheme’s objectives, otherwise developing, supporting and sustaining facilities and services which are substantially for or used by persons visiting— (i) the area of the local authority, or 30 (ii) in the case of a joint scheme, the area of the local authority or the area of a local authority with whom the authority is acting jointly, for leisure purposes. (2) In using the net proceeds of the VL scheme, a local authority must— (a) from time to time, consult— 35 (i) such persons as the authority considers to be representative of communities, businesses engaged in tourism and tourist organisations in its area, (ii) such other persons as the authority considers appropriate, and (b) have regard to its local tourism strategy (if any). 9 Visitor Levy (Scotland) Bill Part 3—Introduction and administration of the levy (3) Before using any share of net proceeds under subsection (1)(b)(ii) in respect of a facility or service outside its own area, the authority must also be satisfied that doing so will benefit some part of its own area. (4) In this section, “net proceeds” means the amount of money (if any) by which the gross 5 amount received under the VL scheme for a financial year exceeds the expenses of operating the scheme for the financial year.
Last updated: 29 November 2021

Annual Procurement Report 2020 2021

Utilising whole life costing to evaluate Pricing evaluations take account of the various All price evaluations take account of the various cost tender pricing elements of costs over the life of the contract. elements to accurately capture contract costs.
Official Report Meeting date: 6 January 2026

Meeting of the Parliament 06 January 2026

In my view, that is dodging accountability and responsibility for her portfolio.
Last updated: 3 December 2019

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Subsection (6) sets out practical factors to be taken into account in determining the amount of compensation payable.
Official Report Meeting date: 18 June 2025

Meeting of the Parliament 18 June 2025

We take Scotland’s finances seriously. Next week, we will lay out the detail of our medium-term financial strategy and our fiscal sustainability delivery plan, and, tomorrow, I will lay out the work that we will take forward in the next phase of our public service reform agenda. 15:55 I am not usually someone who ge...
Official Report Meeting date: 9 March 2021

Delegated Powers and Law Reform Committee 09 March 2021

At the same time, does the committee wish to note that it is satisfied with the explanation that has been provided for the failure to comply with the laying requirements? No member has indicated that they are not content or that they wish to speak, so that is agreed.
Official Report Meeting date: 2 March 2021

Delegated Powers and Law Reform Committee 02 March 2021

Does the committee wish to draw the instrument to the attention of the Parliament on reporting ground (j), in that it has been laid less than 28 days before coming into force and has therefore breached the laying requirements under section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010?
Official Report Meeting date: 26 November 2019

Delegated Powers and Law Reform Committee 26 November 2019

Does the committee wish to welcome the Scottish Government’s intention to lay an amending instrument before the regulations come into force?
Official Report Meeting date: 3 September 2019

Delegated Powers and Law Reform Committee 03 September 2019

Standing orders require the committee to draw to the Parliament’s attention any failure to respect the 28-day laying requirement. Does the committee wish to draw the instrument to the attention of the Parliament on reporting ground (j)?
Official Report Meeting date: 26 March 2019

Delegated Powers and Law Reform Committee 26 March 2019

That does not respect the requirement that at least 28 days should elapse between the laying of an instrument that is subject to the negative procedure and the coming into force of that instrument.

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