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Published by The Scottish Parliamentary Corporate Body
Stage 1 Report on Visitor Levy (Scotland) Bill
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Published: Thursday 21 Dec 2023 (LGHPS062023R10)
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Membership Changes
Introduction
Call for views and engagement
Committee consideration
Background
Scottish Government consultation
The Bill
Part 1: Power to introduce a levy
Deterrent effect?
National approach versus local flexibility?
Part 2: Key concepts and exemptions
The “Chargeable Transaction”
Definition of overnight accommodation
Types of accommodation covered
Types of visitors not captured by the Bill
Camper vans, motor homes and “wild camping”
Cruise ships
Percentage Rate
Lack of upper rate or “cap” and ability to vary schemes within a single local authority area
Cap on maximum number of nights
Ability to vary schemes within a single local authority area
The “liable person”
Recouping of administration costs
Exemptions and rebates
Part 3: Introduction and administration of the levy
Joint Schemes and National Parks
Consultation requirements and 18-month lead-in time
How revenues should be spent
Views of local government
Views of businesses and the tourism sector
Where funds should be invested
Business visitors
Reporting
Part 4: Returns and payment
Part 5: Enforcement and penalties, reviews, and appeals
Parts 6 and 7: Registers of liable persons and information sharing, and final provisions
Delegated Powers Provisions
Financial Memorandum and BRIA
Value Added Tax (VAT) implications
Alternative approaches – Manchester Business Improvement District (BID)
Future Post-Legislative Scrutiny
Conclusion
Annexe A: Official Reports of relevant meetings of the Local Government, Housing and Planning Committee
Membership Changes
Introduction
Call for views and engagement
Committee consideration
Background
The Bill
Part 1: Power to introduce a levy
Part 2: Key concepts and exemptions
Part 3: Introduction and administration of the levy
Part 4: Returns and payment
Part 5: Enforcement and penalties, reviews, and appeals
Parts 6 and 7: Registers of liable persons and information sharing, and final provisions
Delegated Powers Provisions
Financial Memorandum and BRIA
Value Added Tax (VAT) implications
Alternative approaches – Manchester Business Improvement District (BID)
Future Post-Legislative Scrutiny
Conclusion
Annexe A: Official Reports of relevant meetings of the Local Government, Housing and Planning Committee
Sources
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Glasgow Life, Written Submission. (2023, November). Retrieved from
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Revenue Scotland, Written Submission. (2023, November). Retrieved from
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Orkney Islands Council, Written Submission. (2023, November). Retrieved from
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Scottish Government. (2023). Visitor Levy (Scotland) Bill Policy Memorandum. Retrieved from
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British Ports Association, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, June 20). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, June 20). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, June 20). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15547
Policy Memorandum. (2023, May 23). Retrieved from
https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/policy-memorandum-accessible.pdf
South Ayrshire Council, Written Submission. (2023, November). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=south+ayr&uuId=1045935875
Orkney Islands Council, Written Submission. (2023, November). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=orkney&uuId=110929375
Glasgow City Council, Written Submission. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=glasgow+city&uuId=516883613
Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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COSLA, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Argyll and Bute Council, Written Submission. (2023, November). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=argyll&uuId=24959787
Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Scottish Tourism Alliance, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Eexpedia Group, Written Submission. (2023, November). Retrieved from
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Airbnb, Written Submission. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=airbnb&uuId=283291789
Airbnb, Written Submission. (2023, September). Retrieved from
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UK Short Term Accommodation Association, Written Submission. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=uk+short&uuId=689810197
Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15547
Scottish Government. (2023). Visitor Levy (Scotland) Bill Policy Memorandum. Retrieved from
https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/policy-memorandum-accessible.pdf
Scottish Local Authorities Economic Development (SLAED), Written Submission. (2023, November). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=slaed&uuId=336633765
Federation of Small Businesses, Written Submission. (2023, September). Retrieved from
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Scottish Tourism Alliance, Written Submission. (2023, September). Retrieved from
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Sykes Family Holiday Cottages, Written Submission. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=sykes&uuId=428153182
Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15503
Airbnb, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15503
Hostelling Scotland, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, June 20). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, June 20). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Scottish Bed & Breakfast Association, Written Submission. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=association&uuId=453031034
Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Policy Memorandum. (2023, May 23). Retrieved from
https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/policy-memorandum-accessible.pdf
Visitor Levy (Scotland) Bill, Explanatory Notes. (2023, May). Retrieved from
https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/explanatory-notes-accessible.pdf
COSLA, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
North Ayrshire Council, Written Submission. (2023, September). Retrieved from
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Scottish Local Authorities Economic Development (SLAED), Written Submission. (2023, September). Retrieved from
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West Lothian Council, Written Submission. (2023, September). Retrieved from
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Chartered Institute of Taxation, Written Submission. (2023, September). Retrieved from
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Scottish Tourism Alliance, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15503
UKHospitality Scotland, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Expedia Group, Written Submission. (2023, November). Retrieved from
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Airbnb, Written Submission. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=airbnb&uuId=283291789
Official Report of the Local Government, Housing and Planning Committee. (2023, June 20). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Cairngorms National Park Authority, Written Submission. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=excerpt&order=ascending&_q__text=cairngorm&uuId=389557666
Scottish Tourism Alliance, Written Submission. (2023, September). Retrieved from
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Luss Estates Company, Written Submission. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=excerpt&order=ascending&_q__text=luss&uuId=196061351
Loch Lomond and the Trossachs National Park, Written Submission. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=excerpt&order=ascending&_q__text=loch+lomon&uuId=976163243
Cairngorms National Park Authority, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, June 20). Retrieved from
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Business and Regulatory Impact Assessment (BRIA). (2023, May). Retrieved from
https://www.gov.scot/publications/visitor-levy-bill-business-regulatory-impact-assessment/documents/
COSLA, Written Submission. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=cosla&uuId=313126850
City of Edinburgh Council, Written Submission. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=city+of+edinburgh&uuId=586961954
West Lothian Council, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Joint Letter from City of Edinburgh Council and Highland Council. (2023, November 28). Retrieved from
https://www.parliament.scot/-/media/files/committees/local-gov/correspondence/2023/visitorlevyscotlandbill28november23.pdf
Joint Letter from City of Edinburgh Council and Highland Council. (2023, November 28). Retrieved from
https://www.parliament.scot/-/media/files/committees/local-gov/correspondence/2023/visitorlevyscotlandbill28november23.pdf
Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
Scottish Tourism Alliance, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
Scottish Tourism Alliance, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
Scottish Government. (2023). Visitor Levy (Scotland) Bill Policy Memorandum. Retrieved from
https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/policy-memorandum-accessible.pdf
Official Report of the Local Government, Housing and Planning Committee. (2023, June 20). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15389
Scottish Tourism Alliance. (2023). Local Visitor Levy Manifesto. Retrieved from
https://scottishtourismalliance.co.uk/wp-content/uploads/2023/01/Scottish-Tourism-Alliance-Local-Visitor-Levy-Manifesto-Published-13.01.2023.pdf
COSLA, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
Inverclyde Council, written Submission. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=excerpt&order=ascending&_q__text=inverc&uuId=199500318
West Lothian Council, Written Submission. (2023, September). Retrieved from
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Shetland Islands Council. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=excerpt&order=ascending&_q__text=shetla&uuId=227402251
Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15547
Scottish Tourism Alliance, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
Association of Scotland's Self-Caterers (ASSC), Written Submission. (2023, September). Retrieved from
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British Holiday and Home Parks Association, Written Submission. (2023, September). Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=excerpt&order=ascending&_q__text=british+hol&uuId=674494000
Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Unite the Union Scotland, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, June 20). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Isle of Gigha Heritage Trust, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Scottish Land and Estates, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, June 20). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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COSLA, Written Submission. (2023, September). Retrieved from
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Glasgow City Council, Written Submission. (2023, September). Retrieved from
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West Lothian Council, Written Submission. (2023, September). Retrieved from
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Scottish Tourism Alliance, Written Submission. (2023, September). Retrieved from
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Scottish Chambers of Commerce, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Orkney Islands Council, Written Submission. (2023, September). Retrieved from
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Scottish Government. (2023). Visitor Levy (Scotland) Bill Policy Memorandum. Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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North Ayrshire Council, Written Submission. (2023, September). Retrieved from
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Scottish Tourism Alliance, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Association of Scotland's Self-Caterers (ASSC), Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Outer Hebrides Tourism, Written Submission. (2023, September). Retrieved from
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Visitor Levy Bill: data protection impact assessment. (2023, May). Retrieved from
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Glasgow City Council, Written Submission. (2023, September). Retrieved from
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Chartered Institute of Taxation, Written Submission. (2023, September). Retrieved from
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COSLA, Written Submission. (2023, September). Retrieved from
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South Lanarkshire Council, Written Submission. (2023, September). Retrieved from
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Aberdeen City Council, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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COSLA, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 31). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Scottish Tourism Alliance, Written Submission. (2023, September). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Scottish Tourism Alliance. (2023). Local Visitor Levy Manifesto. Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, June 20). Retrieved from
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Scottish Government. (2023). Visitor Levy (Scotland) Bill, Financial Memorandum. Retrieved from
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Scottish Government. (2023). Annex to the Visitor Levy Bill: business and regulatory impact assessment. Retrieved from
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Scottish Government. (2023, September). Letter from the Scottish Government to the Convener of the Local Government, Housing and Planning Committee. Visitor Levy (Scotland) Bill – interaction with VAT. Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, October 24). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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Scottish Government. (2023). Visitor Levy (Scotland) Bill Policy Memorandum. Retrieved from
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Scottish Government. (2023). Visitor Levy (Scotland) Bill Policy Memorandum. Retrieved from
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Scottish Government. (2023). Visitor Levy (Scotland) Bill Policy Memorandum. Retrieved from
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Scottish Government. (2023). Visitor Levy (Scotland) Bill Policy Memorandum. Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, June 20). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 7). Retrieved from
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Official Report of the Local Government, Housing and Planning Committee. (2023, November 14). Retrieved from
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