Visitor Levy (Scotland) Bill

The Bill aims to allow a visitor levy, a type of fee or tax, to be charged on overnight stays in some types of accommodation. The Bill sets out the framework for a certain amount of money to be paid to the local authority every time someone stays overnight in accommodation like a hotel, bed and breakfast or holiday cottage (unless it is the place where the person usually lives). Each local authority would be able to decide if it wanted to introduce a charge and what the level of the charge should be.

The Bill was introduced on 24 May 2023.

• View the Bill on the Scottish Parliament website.
• Read our written evidence submitted to the Local Government, Housing and Planning Committee (September 2023).
• Read our briefing issued ahead of the Stage 1 Debate (January 2024).