Visitor Levy (Amendment) (Scotland) Bill

This Bill was introduced on 6 January 2026 and amends the Visitor Levy (Scotland) Act 2024, which gave local authorities the discretionary power to impose a levy in respect of persons staying in certain types of accommodation overnight. It allows local authorities to charge the levy as a fixed amount and makes other changes to the operation of the levy.

• View the Bill on the Scottish Parliament website 
• Read our response to the Local Government, Housing and Planning Committee’s call for views (January 2026)
• Read our Stage 1 Briefing issued in advance of the Stage 1 debate  in the Scottish Parliament on Thursday 19 February
• Read our Amendments and Amendments with effects and reasons issued in advance of the Stage 3 proceedings in the Scottish Parliament on Thursday 19 March