74.Part 3 of the schedule makes changes to the 2024 Act that are consequential on other provisions of the 2026 Act, and other minor changes to the 2024 Act, as follows.
75.Paragraph 18 modifies section 7 of the 2024 Act (maximum number of nights of overnight accommodation) so that a local authority may, when seeking to modify an existing VL scheme (as well as when it is seeking to introduce a new VL scheme), specify that a maximum number of nights may apply in respect of a chargeable transaction for the right to reside in or at that accommodation for a period of consecutive nights.
76.Paragraph 19 modifies section 10 of the 2024 Act (billing of overnight accommodation) to add references to “subsequent transactions” (defined in new section 3(2A)(b) of the 2024 Act – as inserted by section 4(2) of the 2026 Act) in addition to “chargeable transactions”. It also removes a redundant reference to deductions made under section 5(1)(b) of the 2024 Act as provision for deductions under that section was removed during the parliamentary passage of the Bill for the 2024 Act.
77.Paragraph 20 modifies section 11 of the 2024 Act (exemptions and rebates) in light of changes made to section 3 of the 2024 Act by section 4 of the 2026 Act.
78.Paragraph 21 modifies section 14(1) of the 2024 Act (required content of a scheme). It modifies paragraph (d) to reflect that it is the taking of entry to overnight accommodation that results in the levy being payable (under section 3(1)(b) of the 2024 Act). It also modifies paragraph (k) so that it also refers to the reimbursement of a levy (or an equivalent amount) to persons who have entered into subsequent transactions (in addition to chargeable transactions), as a result of the changes made to section 3 of the 2024 Act by section 4 of the 2026 Act.
79.Paragraph 22 modifies section 28 of the 2024 Act (duty to keep and preserve records) in consequence of the change made to section 26(3) of that Act by section 5 of the 2026 Act.
80.Paragraph 23 inserts a missing word (“in”) into section 45(3) of the 2024 Act (power to allow a local authority to make or substitute an assessment). (The effect of the section is unchanged.)
81.Paragraph 24 modifies section 47(1) of the 2024 Act (penalty for failure to make returns) to emphasise that the obligation to make a return in accordance with section 26 of the 2024 Act is to be read with section 25(1) of that Act. (This emphasises that, for the purpose of section 47, the making of a return will be in accordance with section 26 only if the making of the return complies with the requirements of Part 4 of the 2024 Act. This includes the requirement in section 27 that the return must be in the form specified by the relevant local authority, and that the return must contain the information, and be made in the manner, as may be specified by the relevant local authority.)
82.Paragraph 25 modifies section 76(1) of the 2024 Act to adjust the meaning of “chargeable transaction” and to define “subsequent transaction” in consequence of section 4 of the 2026 Act.
Schedule – Consequential and Minor Modifications of the 2024 Act Part 3 - Other changes relating to chargeable transactions and returns etc.