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Proceeds of levy 13 Use of proceeds of levy The proceeds of the levy must be used by the Scottish Ministers for the purposes of 15 improving the safety of persons in or about buildings in Scotland.
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In the ASSC’s view, “if we are talking about a levy on the accommodation provider, the camper van hire operator would be the point at which to take the levy and remit it to the local authority.
During the Scottish Government’s engagement on a potential visitor levy, tourism and hospitality industry stakeholders raised queries as to how a visitor levy would interact with UK VAT law..