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Published by The Scottish Parliamentary Corporate Body
Local Government, Housing and Planning Committee report on Stage 1 of the Visitor Levy (Amendment) (Scotland) Bill
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Published: Wednesday 11 Feb 2026 (LGHPS062026R03)
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Introduction
The Visitor Levy (Scotland) Act 2024
Parliamentary consideration of the 2024 Act
Post-legislative scrutiny of the 2024 Act
New primary legislation
The Visitor Levy (Amendment) (Scotland) Bill
Local Government, Housing and Planning Committee consideration of the Bill at Stage 1
Consideration by other Committees
Delegated Powers and Law Reform Committee
Finance and Public Administration Committee
What does the Bill do?
Section 1 - Basis on which levy is to be charged
Multiple schemes in one local authority - same chargeable transaction
Nation-wide maximum charge
Section 1 - Setting a fixed amount of levy
Section 2 - Chargeable transactions
Section 3 - Duty to make returns
Section 4 - Modification of the existing visitor levy scheme
Section 5 - Amendment of the 2024 Act and reasonable excuse for failure to make return, pay levy or keep records
Section 6 - Power to make further provision about the operation of the 2024 Act
Policy Memorandum
Engagement on the Bill
Timing and timescales
Other issues raised with the Committee
Islands and the point-of-entry model
Exemptions
VAT
Use of Levy funds
Collection
Conclusion
Annexe A - Extracts from the minutes of the Local Government, Housing and Planning Committee
Annexe B: Evidence received
Annexe C - Excerpt from the Local Government, Housing and Planning Committee Stage 1 Report on Visitor Levy (Scotland) Bill
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