Skip to content
Law Society of Scotland
Search
Find a Solicitor
Contact us
About us
Sign in
Search
Find a Solicitor
Contact us
About us
Sign in
  • For members

    • For members

    • CPD & Training

    • Membership and fees

    • Rules and guidance

    • Regulation and compliance

    • Journal

    • Business support

    • Career growth

    • Member benefits

    • Professional support

    • Lawscot Wellbeing

    • Lawscot Sustainability

  • News and events

    • News and events

    • Law Society news

    • Blogs & opinions

    • CPD & Training

    • Events

  • Qualifying and education

    • Qualifying and education

    • Qualifying as a Scottish solicitor

    • Career support and advice

    • Our work with schools

    • Lawscot Foundation

    • Funding your education

    • Social mobility

  • Research and policy

    • Research and policy

    • Research

    • Influencing the law and policy

    • Equality and diversity

    • Our international work

    • Legal Services Review

    • Meet the Policy team

  • For the public

    • For the public

    • What solicitors can do for you

    • Making a complaint

    • Client protection

    • Find a Solicitor

    • Frequently asked questions

    • Your Scottish solicitor

  • About us

    • About us

    • Contact us

    • Who we are

    • Our strategy, reports and plans

    • Help and advice

    • Our standards

    • Work with us

    • Our logo and branding

    • Equality and diversity

  1. Home
  2. News and events
  3. Legal news
  4. MSP committee majority backs Visitor Levy Bill

MSP committee majority backs Visitor Levy Bill

21st December 2023 | tax , government-administration | Local government

The bill to enable Scottish local authorities to introduce a levy on overnight visitors to their area has won the majority support in principle of a Scottish Parliament committee.

In its stage 1 report on the Visitor Levy (Scotland) Bill, the Local Government, Housing & Planning Committee, by five votes to two, support the general principles of the bill. It concludes that the levy has the potential to bring significant benefits to visitors, the tourism sector and local residents alike in certain local authority areas, and would be unlikely to have a significant deterrent effect on visitor numbers and therefore on the visitor economy in Scotland, while recognising that not all of Scotland’s local authorities can be expected to benefit.

Conservative MSPs Miles Briggs and Pam Gosal dissented from the majority view.

In keeping with the principles set out in the Verity House Agreement, the majority welcome the degree of flexibility the bill grants to local authorities to choose whether to introduce a levy and if so, to design and implement it in a way that suits local circumstances.

They recognise concerns around the timing of the legislation in light of significant recent challenges arising from Covid-19 and the increased costs of doing business, along with concerns around the implementation of short-term lets licensing. However, given that the soonest a levy could come into force would be 2026, the majority consider that this provides sufficient time for outstanding issues to be resolved through engagement and consultation.

However, they remain mindful of the concerns of accommodation providers that the introduction of a levy could result in an additional administrative burden for them, and therefore welcome the bill’s requirements in respect of monitoring and reporting, including of any unforeseen consequences.

The committee reiterates the importance of meaningful consultation with the tourism and accommodation sector to create a genuine sense of partnership working.

Read the report here.

Add To Favorites

Additional

  • News and events

In this section

  • Law Society news
  • CPD & Training
  • Blogs & opinions
  • Events
  • 75th Anniversary

Categories

  • civil litigation
  • criminal law
  • employment
  • obituary
  • careers
  • practice management
  • law society of scotland
  • government-administration
  • welfare/benefits
  • family-child law
  • reparation
  • professional regulation
  • property (non-commercial)
  • insolvency
  • consumer
  • human rights
  • mental health-adult incapacity
  • planning/environment
  • europe
  • information technology
  • immigration
  • education-training
  • executries
  • corporate
  • commercial property
  • agriculture-crofting
  • dispute resolution
  • risk management
  • intellectual property
  • client relations
  • tax
  • licensing
  • banking-financial services
  • trusts-asset management
  • reviews
  • opinion
  • For the public
  • Research and policy
  • Regulation
  • Journal online news
  • interview

News Archive

  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013

Related articles

  • Consultation explores support for learning disabilities
  • Ministers will not appeal s 35 ruling, nor withdraw bill
  • Too many Commissioners? MSPs to investigate
  • MSPs seek views on proposed Scottish aggregates tax
Law Society of Scotland
Atria One, 144 Morrison Street
Edinburgh
EH3 8EX
If you’re looking for a solicitor, visit FindaSolicitor.scot
T: +44(0) 131 226 7411
E: lawscot@lawscot.org.uk
About us
  • Contact us
  • Who we are
  • Strategy reports plans
  • Help and advice
  • Our standards
  • Work with us
Useful links
  • Find a Solicitor
  • Sign in
  • CPD & Training
  • Rules and guidance
  • Website terms and conditions
Law Society of Scotland | © 2025
Made by Gecko Agency Limited