47.This section inserts new section 75A into the 2024 Act.
48.New section 75A provides that the Scottish Ministers may by regulations make further provision about the operation of Parts 2 and 3 of the 2024 Act.
49.Part 2 of the 2024 Act makes provision about the basis and calculation of the levy and about exemptions and rebates, and Part 3 makes provision about the introduction and administration of the levy. Regulations under the new section may therefore make further provision about how these aspects of the 2024 Act are to work and, in doing so, they may modify the 2024 Act itself. For example, regulations under the new section may, in particular, make provision about how the levy is to be calculated, charged and paid in particular circumstances or types of case.
50.Before making regulations under the new section, the Scottish Ministers must consult local authorities, such persons as they consider to be representative of communities, businesses engaged in tourism and tourist organisations, and such other persons as they consider appropriate. If the regulations amend the text of primary legislation, a draft of the regulations must be laid before and approved by the Scottish Parliament before they can be made. In other cases, the regulations are subject to the negative procedure.
The Act Reviews and reports Section 12 - Power to make further provision about the operation of the 2024 Act