57.Part 1 of the schedule makes changes to the 2024 Act that are consequential on section 1 of the 2026 Act, and other minor related changes to the 2024 Act, as follows.
58.Paragraph 2 modifies section 5 of the 2024 Act (calculation of levy) so that it applies only where a local authority has either: (a) introduced a new VL scheme under which the levy is to be charged on the basis of a percentage rate, or (b) modified an existing VL scheme to provide for the levy to be charged on that basis. It also modifies the section title in consequence of these changes.
59.Paragraph 3 modifies section 6 of the 2024 Act (rate for levy) so that it applies only where a local authority is seeking to either: (a) introduce a VL scheme under which the levy is to be charged on the basis of a percentage rate, or (b) modify a VL scheme to provide for the levy to be charged on that basis. It also modifies the section title in consequence of these changes.
60.Paragraph 4 modifies section 10 of the 2024 Act (billing of overnight accommodation) so that section 10(2) applies only where the levy to be charged is based on a percentage rate. It also inserts new subsection (2A) to make it clear that, where the levy to be charged is a fixed amount (or fixed amounts) set under section 6A, the regulation-making power in section 10(1) may, in particular, require persons to issue an invoice setting out the amount of the levy chargeable for each room or area for each night, or require persons to publish this amount.
61.Paragraph 5 modifies section 12 of the 2024 Act (scheme to impose levy) so that a VL scheme, or two or more VL schemes taken together, may not impose more than one levy in respect of the purchase of a right to reside in or at a particular room or area comprising overnight accommodation on a particular night.
62.Paragraph 6(a) modifies section 14(1) of the 2024 Act (required content of a scheme). In particular, it requires a VL scheme to specify the basis on which the levy is to be charged in respect of each chargeable transaction to which the scheme relates in accordance with new section 4A of the 2024 Act (as inserted by section 1 of the 2026 Act). It also requires any such scheme to specify the percentage rate (or rates) or, as the case may be, the fixed amount (or fixed amounts) of the levy.
63.Paragraph 6(b) modifies the meaning of a “significant modification” in section 14(4) of the 2024 Act so that it includes any modification of a VL scheme that increases the fixed amount (or amounts) of the levy (see inserted paragraph (ba)), or changes the basis on which the levy is to be charged from a levy based on a percentage rate to a fixed amount (or vice versa) (see inserted paragraph (bb)). Any such modification cannot take effect until 18 months after the date on which a local authority publishes a report under section 13(1)(c) of the 2024 Act stating that it intends to proceed with a VL scheme with the modification (but see also transitional provisions in sections 7 and 8 of the 2026 Act discussed above).
Schedule – Consequential and Minor Modifications of the 2024 Act Part 1 - Changes relating to the basis on which levy is to be charged