Source · Scottish Parliament Committees · Local Government, Housing and Planning Committee
Recommendation 13
13
Recommendation
Duty to make returns
Recommendation · verbatim
The Committee recognises the general consensus on the clarification that returns made under section 26 of the 2024 Act should be based on the date of occupancy.
Source
Committee
Local Government, Housing and Planning Committee
Report
Local Government, Housing and Planning Committee report on Stage 1 of the Visitor Levy (Amendment) (Scotland) Bill
SP Paper 1001
11 Feb 2026
Timeline
Recommendation age
0.6 yr
Report published
11 Feb 2026