Visitor Levy Amendment (Scotland) Bill published
Greater flexibility to design local schemes.
New legislation has been published that will give councils more
choice in how they design and apply a visitor levy to raise funds
for local tourist services.
While local authorities currently have the power to apply a
charge on overnight stays based on a percentage of accommodation
costs, the Visitor Levy (Amendment) (Scotland) Bill proposes
giving councils additional powers to set the levy as a fixed
amount.
If passed by Parliament, the legislation will also allow councils
to set a range of fixed amounts, such as for different
geographical locations, times of year or types of accommodation.
In addition, the Bill clarifies how accommodation providers
should report to councils and how levies are applied to sales
made through third parties such as travel agents.
Public Finance Minister said:
“When we introduced the original visitor levy legislation, we
wanted to empower councils to implement a scheme that was right
for their areas and easy to understand for local businesses.
“We worked closely with councils and tourism bodies when the
original legislation was considered and passed by Parliament.
These new proposals will give councils even more flexibility and
provide clarity to businesses.
“We want to ensure visitor levies are an effective option for
councils who choose to introduce them to boost investment in
local economies and services.”
Background
Visitor Levy (Amendment)
(Scotland) Bill | Scottish Parliament Website
If the Bill is passed, councils may choose to introduce a visitor
levy that is based on either the existing percentage rate model
or a fixed amount model.
The Bill does not require councils to introduce a levy, it
provides additional options for those that choose to do so.
Under a fixed amount model, councils will also be able to apply
the levy on a per person per night or a per night basis.
Subject to the parliamentary timetable, it is hoped the Bill will
be passed in the current session.
