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  4. Visitor Levy (Scotland) Bill goes out to public's views

Visitor Levy (Scotland) Bill goes out to public's views

26th June 2023 | tax , government-administration | Local government

The proposed law allowing a local tax on visitors paying for overnight accommodation is now open to views from the public.

MSPs on Holyrood's Local Government, Housing & Planning Committee have issued their call for views as they begin stage 1 scrutiny of the Scottish Government's Visitor Levy (Scotland) Bill.

Under the bill, local authorities would be able to decide whether to bring in the levy in their area, at a percentage of the cost of accommodation booked. Providers of accommodation would need to keep records and submit a return to the authority every quarter. Different rates could be set for different localities, or for particular events, but not for different types of property. Consultation would be required before a scheme is introduced, and money raised would have to be spent on developing tourist services.

The committee is offering alternative ways of providing views: at a general level through a conversation on the Parliament's engagement page, or in detail through the submission form.

All views are due by 1 September 2023.

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