Commentary on Provisions Part 3 – Introduction and Administration of the Levy Section 23 – Guidance on visitor levy scheme
52.Section 23(1) requires local authorities to have regard to any guidance issued under this section when exercising a function under Part 3 of the Act (which relates to introducing and administering a VL).
53.A corresponding duty is also created for VisitScotland to prepare and publish guidance about Part 3 of the Act, and to review the guidance from time to time and update the guidance if appropriate (subsection (2)). Subsection (3) sets out what the guidance must cover, including the persons who may be considered to be affected or appropriate for the purposes of consultation duties, the processes an authority might follow before determining the cases or circumstances in which the levy is not payable or to be reimbursed, support that may be provided to liable persons to operate in accordance with a VL scheme, and matters to be considered when setting the objectives of a VL scheme or deciding on the use of net proceeds of a VL scheme.
54.Before publishing new guidance or updated guidance, VisitScotland must provide the Scottish Ministers with a draft of the guidance for approval (subsection (4)). The Scottish Ministers may then approve the draft guidance, reject the draft guidance, or require the draft guidance to be modified (subsection (5)). Subsection (6) allows the Scottish Ministers to modify this section by regulations to either substitute a different body to be responsible for the duties in subsections (2) and (4) or to make more than one body responsible for the duties in subsections (2) and (4). For example, the Scottish Ministers may make themselves responsible for preparing and publishing guidance on the prior consultation requirements in section 13 and VisitScotland responsible for preparing and publishing guidance on the rest of the functions under Part 3. Subsection (7) makes it clear that if the Scottish Ministers are the body designated by regulations under subsection (6)(a) and (b), subsections (4) and (5) do not apply. Regulations may also add to, remove, or vary the list of what guidance must cover in subsection (3) (subsection (6)(c)). Regulations under subsection (6) are subject to the affirmative procedure.