Commentary on Provisions Part 3 – Introduction and Administration of the Levy Section 20 – Annual reporting on scheme
48.This section contains reporting requirements on local authorities operating a VL scheme. The first report must be published by a local authority within 18 months of the introduction of a scheme and annually thereafter (subsection (6)). Subsection (1) provides that reports must contain information about the amount of money collected under the scheme, how the net proceeds have been used, and the extent to which the scheme has met its objectives (as set out by the authority under section 13(1)(a)(iii)). A copy of a published report must be provided to the VL forum for that VL scheme (subsection (3)).
49.This section also contains a regulation making power, subject to the negative procedure, allowing the Scottish Ministers to make further provision about the content of reports required under this section (subsection (4)).