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Research Briefings
Brathan-ullachaidh Rannsachadh
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Ais-eòlas
Published by The Scottish Parliamentary Corporate Body
Report on visitor levy regulations considered on 3 February 2026
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Published: Friday 06 Feb 2026 (LGHPS062026R02)
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Introduction
Background
The Regulations
The Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026 [draft]
The Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026 [draft]
The Visitor Levy (Scotland) Act 2024 Amendment Regulations 2026 [draft]
Consideration by the Delegated Powers and Law Reform Committee
Consideration by the Local Government, Housing and Planning Committee
Conclusion
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Last Updated: 16/2 11:31pm
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