New legislation in Scotland gives councils who choose to
introduce a visitor levy greater choice in how they design and
apply it to raise funds for local tourist services.
The Visitor Levy (Amendment) (Scotland) Bill, which has been
approved by the Scottish Parliament, allows local authorities to
set the levy as a single fixed amount or multiple fixed amounts,
such as for different times of year.
Councils will be able to choose between the new option or the
existing percentage rate model.
Public Finance Minister said:
“This legislation strengthens the visitor levy by giving councils
the flexibility to choose the approach that best reflects their
local area, empowers local decision making and ensures the
benefits of tourism are shared across communities.
“Tourism is an important sector and we want visitors to have a
positive experience as they share our culture, landscapes and
hospitality.
“We have worked closely with councils and tourism bodies, and
across Parliament, and 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
The Bill – which does not require councils to introduce a levy –
also clarifies how levies are applied to sales made through third
parties such as tour operators and gives local authorities the
option to allow accommodation providers to deduct and retain a
portion of the levy to help meet reasonable administration
costs.
