3.The Visitor Levy (Amendment) (Scotland) Act 2026 (“the 2026 Act”) has two Parts.
4.Part 1 modifies the Visitor Levy (Scotland) Act 2024 (“the 2024 Act”) to:
	require a local authority seeking to (a) introduce a visitor levy scheme (a “VL scheme”), or (b) modify a VL scheme to change the basis on which the levy is to be charged, to determine whether the levy to be charged is to be on the basis of either a percentage rate (or percentage rates) or a fixed amount (or fixed amounts), and, if the levy is to be based on a fixed amount, how this amount is to be set;
	provide that a local authority may, as part of a VL scheme, permit accommodation providers who are liable to pay the levy (referred to in the 2024 Act as “liable persons”) to deduct and retain an amount from the levy that would otherwise be payable in full;
	adjust the implementation periods for some significant modifications of a VL scheme;
	clarify what is a “chargeable transaction” in relation to purchases by third parties;
	adjust the requirements relating to returns made by liable persons, and enable provision to be made in regulations to allow for these returns to be amended;
	modify (on a transitional basis) consultation and reporting requirements under the 2024 Act for modifications made to an existing or proposed VL scheme to take account of certain changes (made by the 2026 Act) to the required content of the scheme;
	provide (on a transitional basis) that a liable person is to be treated as satisfying a relevant local authority that there is a reasonable excuse for a failure to comply with sections 26, 28 or 29 of the 2024 Act, where the authority considers that the failure is attributable to changes made to the 2024 Act by section 4 (chargeable transactions: purchases by third parties), section 5 (duty to make returns) or Part 3 (other changes relating to chargeable transactions and returns etc.) of the schedule of the 2026 Act;
	make further provision about matters to be considered as part of the review of a VL scheme under section 21 of the 2024 Act and about matters to be set out in the report to be prepared under section 75 of the 2024 Act (on the operation of the 2024 Act);
	confer a regulation-making power on the Scottish Ministers to make further provision about the operation of Part 2 (key concepts) and Part 3 (introduction and administration of the levy) of the 2024 Act; and
	make provision for connected purposes.
5.Part 2 introduces a schedule (which makes consequential and minor modifications of the 2024 Act) and makes provision about commencement and other ancillary matters.
The Act