Recent Reports
Aithisgean ùra
Committee Reports
Aithisgean Chomataidh
Research Briefings
Brathan-ullachaidh Rannsachadh
Feedback
Ais-eòlas
Recent Reports
Aithisgean ùra
Committee Reports
Aithisgean Chomataidh
Research Briefings
Brathan-ullachaidh Rannsachadh
Feedback
Ais-eòlas
Published by The Scottish Parliamentary Corporate Body
Stage 1 Report on Visitor Levy (Scotland) Bill
SHARE
PDF
Published: Thursday 21 Dec 2023 (LGHPS062023R10)
Expand
Report
Hide
Hide
Report
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
Sources
prev
next
Scottish Government. (2022, December 14). Business and regulatory impact assessment: toolkit. Retrieved from
https://www.gov.scot/publications/business-regulatory-impact-assessment-toolkit/
National Discussion. (2019, March). Retrieved from
https://www.gov.scot/binaries/content/documents/govscot/publications/research-and-analysis/2019/03/tourist-taxes-scotland-messages-national-discussion/documents/tourist-taxes-scotland-messages-national-discussion/tourist-taxes-scotland-messages-national-discussion/govscot%3Adocument/tourist-taxes-scotland-messages-national-discussion.pdf
Investing in Scotland's Future: Resource Spending Review. (2023, May). Retrieved from
https://www.gov.scot/publications/investing-scotlands-future-resource-spending-review/
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
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
Framework for Tax 2021. (2021, December). Retrieved from
https://www.gov.scot/publications/framework-tax-2021/documents/
Transient visitor levy: consultation. (2019, September). Retrieved from
https://www.gov.scot/publications/consultation-principles-local-discretionary-transient-visitor-levy-tourist-tax/
Scottish Budget: 2022-23. (2021, December). Retrieved from
https://www.gov.scot/binaries/content/documents/govscot/publications/corporate-report/2021/12/scottish-budget-2022-23/documents/scottish-budget-2022-23/scottish-budget-2022-23/govscot%3Adocument/scottish-budget-2022-23.pdf
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
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
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
Scottish Tourism Alliance. (2023, January). 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
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, June 20). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15389
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
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, 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=scottish+tourism&uuId=959296580
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
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 7). Retrieved from
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
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
The Highland 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=highland+coun&uuId=974920089
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 7). Retrieved from
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
Scottish Chambers of Commerce, 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=chambers+of&uuId=481279153
Federation of Small Businesses, 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=federation+of+small&uuId=1014294436
UKHospitality Scotland, 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=hospitality+scotland&uuId=640732103
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
PWC. (2017, October). The Impact of Taxes on the Competitiveness of European Tourism. Retrieved from
https://www.europarl.europa.eu/cmsdata/130660/The%20Impact%20of%20Taxes%20on%20the%20Competitiveness%20of%20European%20tourism.pdf
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
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
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
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 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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
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
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 Local Authorities Economic Development (SLAED), 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=slaed&uuId=336633765
Argyll and Bute Council, Written Subumission. (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
The Highland 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=highland+coun&uuId=974920089
West Lothian 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=west+lothian&uuId=976433201
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
Glasgow Life, 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=glasgow+life&uuId=87546451
Revenue Scotland, 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=revenue+scotland&uuId=418536458
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
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
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, November 7). Retrieved from
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
Travelodge Hotels Ltd, 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=travelodge&uuId=375963180
Eexpedia Group, 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=exped&uuId=618537808
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
North Ayrshire 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=north+ayr&uuId=469192504
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
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=submitted&order=ascending&_q__text=british+holiday&uuId=674494000
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15503
Professional Association of Self-Caterers, 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=pasc&uuId=897042361
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
Chartered Institute of Taxation, 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=chartered+institu&uuId=331678586
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
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=scottish+tourism&uuId=959296580
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
British Ports 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=british+ports&uuId=782152054
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
The Cruising 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=cruising&uuId=14069379
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
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, June 20). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15389
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
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
The Highland 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=highland+coun&uuId=974920089
The Highland 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=highland+coun&uuId=974920089
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
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15503
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
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
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
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
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 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 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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15547
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 31). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
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
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15503
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 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, June 20). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15389
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
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
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
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
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, November 14). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15547
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
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
Scottish Tourism Alliance, 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=scottish+tourism&uuId=959296580
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15503
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
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 31). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
Eexpedia Group, 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=exped&uuId=618537808
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
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=airbnb&uuId=283291789
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15547
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
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
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=federation+of+small&uuId=1014294436
Scottish Tourism Alliance, 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=scottish+tourism&uuId=959296580
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15547
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
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
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
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
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 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
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, October 24). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15503
Hostelling Scotland, 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=hostel&uuId=567667778
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
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
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
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
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
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
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
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
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
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
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 7). Retrieved from
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
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
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, 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
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
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=cosla&uuId=313126850
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 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 7). Retrieved from
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
North Ayrshire 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=north+ayr&uuId=469192504
Scottish Local Authorities Economic Development (SLAED), 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=slaed&uuId=336633765
West Lothian 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=west+lothian&uuId=976433201
Chartered Institute of Taxation, 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=chartered+institu&uuId=331678586
Scottish Tourism Alliance, 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=scottish+tourism&uuId=959296580
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
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=hospitality+scotland&uuId=640732103
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
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
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
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
Expedia Group, 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=exped&uuId=618537808
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15389
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
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
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
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
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=scottish+tourism&uuId=959296580
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
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=excerpt&order=ascending&_q__text=cairngorm&uuId=389557666
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, November 14). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15547
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
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 31). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15547
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
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
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=west+lothian&uuId=976433201
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 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 31). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
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
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
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=scottish+tourism&uuId=959296580
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 7). Retrieved from
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
Scottish Tourism Alliance, 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=scottish+tourism&uuId=959296580
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 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 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
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=cosla&uuId=313126850
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
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=west+lothian&uuId=976433201
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
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, November 14). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15547
Scottish Tourism Alliance, 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=scottish+tourism&uuId=959296580
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
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=excerpt&order=ascending&_q__text=association+of+scot&uuId=953764532
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15503
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
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
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
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
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
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
Unite the Union Scotland, 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=unite&uuId=602914977
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
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
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
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
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 7). Retrieved from
https://archive2021.parliament.scot/parliamentarybusiness/28862.aspx?r=15536&mode=pdf
Isle of Gigha Heritage Trust, 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=gigha&uuId=823932059
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 Land and Estates, 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=estates&uuId=354134315
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 31). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
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 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 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, June 20). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15389
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
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
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 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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15547
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
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
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
West Lothian 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=west+lothian&uuId=976433201
Scottish Tourism Alliance, 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=scottish+tourism&uuId=959296580
Scottish Chambers of Commerce, 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=chambers+of&uuId=481279153
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
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
Orkney Islands 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=orkney&uuId=110929375
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
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
Scottish Tourism Alliance, 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=scottish+tourism&uuId=959296580
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
NFU Scotland, Written Submission. (2023, September). National Farmers Union Scotland, Written Submission. Retrieved from
https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?show_all_questions=0&sort=excerpt&order=ascending&_q__text=farmer&uuId=618876533
Chartered Institute of Taxation, 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=chartered+institu&uuId=331678586
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, 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 31). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
The Highland 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=highland+coun&uuId=974920089
North Ayrshire 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=north+ayr&uuId=469192504
Scottish Tourism Alliance, 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=scottish+tourism&uuId=959296580
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
Association of Scotland's Self-Caterers (ASSC), 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=association+of+scot&uuId=953764532
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
Outer Hebrides Tourism, 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=outer+hebr&uuId=689164708
Visitor Levy Bill: data protection impact assessment. (2023, May). Retrieved from
https://www.gov.scot/publications/visitor-levy-bill-data-protection-impact-assessment/documents/
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
Chartered Institute of Taxation, 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=chartered+institu&uuId=331678586
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
South Lanarkshire 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=south+lanar&uuId=604912122
Aberdeen City 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=aberdeen&uuId=432636978
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 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 31). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15518
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
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
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
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
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
Scottish Tourism Alliance, 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=scottish+tourism&uuId=959296580
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15503
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
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
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
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
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 Government. (2023). Visitor Levy (Scotland) Bill, Financial Memorandum. Retrieved from
https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/financial-memorandum-accessible.pdf
Scottish Government. (2023). Annex to the Visitor Levy Bill: business and regulatory impact assessment. Retrieved from
https://www.gov.scot/binaries/content/documents/govscot/publications/impact-assessment/2023/05/visitor-levy-bill-business-regulatory-impact-assessment/documents/annexes/annexes/govscot%3Adocument/annexes.docx
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
https://www.parliament.scot/bills-and-laws/bills/visitor-levy-scotland-bill/stage-1#CommitteeWork
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
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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15503
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 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 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 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, 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 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 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, June 20). Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15389
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 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 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 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 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
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=15547
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
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
Last Updated: 6/12 1:56am
An error occured while loading, please try again in a few minutes.
Refresh
BACK TO TOP
