Commentary on Provisions Part 2 – Key Concepts Section 10 – Billing of overnight accommodation
25.Subsection (1) gives the Scottish Ministers the power to specify in regulations requirements for the billing of overnight accommodation. These may require providers of accommodation to issue invoices to visitors who purchase accommodation which include a breakdown of the total cost of the accommodation, the amount attributable to the accommodation itself (i.e., the accommodation portion), the percentage rate of the levy and the amount of levy payable (subsection (2)(a)). Regulations made under this section may also require the providers of overnight accommodation to publish the costs of the accommodation available for purchase, including the amount attributable to the accommodation portion, the percentage rate of the levy and the amount of levy payable (subsection (2)(b)). It is noted that subsections (2)(a)(iii) and (b)(i) both contain references to “any deduction made under section 5(1)(b)”. However, due to Stage 3 amendments made to section 5(1)(b) of the Bill for the Act there are no such deductions and so these references to what might be included in the regulations are now redundant. Regulations made under this section are subject to the negative procedure (subsection (3)).