Scottish Government. (2023, May). Visitor Levy (Scotland) Bill, as introduced. Retrieved from https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/bill-as-introduced.pdf

Scottish Government. (2023). Visitor Levy (Scotland) Bill Explanatory Notes. Retrieved from https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/explanatory-notes-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, 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, May). Visitor Levy (Scotland) Bill: Business and Regulatory Impact Assessment (BRIA). Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/impact-assessment/2023/05/visitor-levy-bill-business-regulatory-impact-assessment/documents/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria/govscot%3Adocument/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria.pdf

Scottish Government. (2023). Visitor Levy (Scotland) Bill: island communities impact assessment. Retrieved from https://www.gov.scot/publications/visitor-levy-scotland-bill-island-communities-impact-assessment-icia/pages/2/

Scottish Government. (2023). Data Protection Impact Assessment Visitor Levy (Scotland) Bill. Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/impact-assessment/2023/05/visitor-levy-bill-data-protection-impact-assessment/documents/visitor-levy-bill-dpia/visitor-levy-bill-dpia/govscot%3Adocument/visitor-levy-bill-dpia.pdf

Scottish Parliament. (2023, June). Official Report of Local Government, Housing and Planning Committee 18th Meeting 2023. Retrieved from https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/LGHP-20-06-2023?meeting=15389&iob=131285 [accessed 2023]

Welsh Government. (2022, September). A visitor levy for Wales. Retrieved from https://www.gov.wales/a-visitor-levy-for-wales

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, February). Scottish Local Government Finance Statistics 2021-22. Retrieved from https://www.gov.scot/publications/scottish-local-government-finance-statistics-2021-22/

Scottish Government and COSLA. (n.d.) New Deal with Local Government Verity House Agreement. Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/agreement/2023/06/new-deal-local-government-partnership-agreement/documents/new-deal-local-government-verity-house-agreement/new-deal-local-government-verity-house-agreement/govscot%3Adocument/new-deal-local-government-verity-house-agreement.pdf [accessed 2023]

Association of Scottish Self-Caterers. (2023). Scottish Tourism response to introduction of Visitor Levy (Scotland) Bill to the Scottish Parliament. Retrieved from https://www.assc.co.uk/legislation/scottish-tourism-response-to-introduction-of-visitor-levy-scotland-bill-to-the-scottish-parliament

COSLA. (2018). Transient Visitor Tax. Retrieved from https://www.cosla.gov.uk/__data/assets/pdf_file/0027/16389/coslatransientvisitortax.pdf

Edinburgh City Council. (2018, October). A Consultation on the City of Edinburgh Council proposal for a Transient Visitor Levy/ Tourist Tax within the city. Retrieved from https://consultationhub.edinburgh.gov.uk/ce/tvl/

Scottish Government. (2016, November). Written response to parliamentary question S5O-00343. Retrieved from https://www.parliament.scot/chamber-and-committees/questions-and-answers/question?ref=S5O-00343

Scottish Government. (2018, August). Written response to Parliamentary Question S5W-17629. Retrieved from https://www.parliament.scot/chamber-and-committees/questions-and-answers/question?ref=S5W-17629

Scottish Government. (n.d.) Tourist Taxes in Scotland Messages from the National Discussion. 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 [accessed March 2019]

Scottish Government. (2022). Investing in Scotland’s Future: Resource Spending Review. Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/strategy-plan/2022/05/investing-scotlands-future-resource-spending-review/documents/investing-scotlands-future-resource-spending-review/investing-scotlands-future-resource-spending-review/govscot%3Adocument/investing-scotlands-future-resource-spending-review.pdf

Scottish Government. (2023). Growth Sector Statistics. Retrieved from https://www.gov.scot/publications/growth-sector-statistics/

Scottish Tourism Alliance. (2020). Scotland Outlook 2030. Retrieved from https://scottishtourismalliance.co.uk/wp-content/uploads/2020/03/Scotland-Outlook-2030.pdf

VisitScotland. (2020). Key facts on Scottish tourism 2019. Retrieved from https://www.visitscotland.org/binaries/content/assets/dot-org/pdf/research-insights/key-facts-on-tourism-in-scotland-2019.pdf

Scottish Tourism Alliance. (2023). STA Update: Latest industry survey reveals majority of Scottish tourism and hospitality sector financially fragile and still in survival mode. Retrieved from https://scottishtourismalliance.co.uk/sta-update-latest-industry-survey-reveals-majority-of-scottish-tourism-and-hospitality-sector-financially-fragile-and-still-in-survival-mode/

Scottish Tourism Alliance. (2023). Local Visitor Levy Manifesto with Recommendations. Retrieved from https://scottishtourismalliance.co.uk/wp-content/uploads/2023/01/Scottish-Tourism-Alliance-Local-Visitor-Levy-Manifesto-Published-13.01.2023.pdf

Edinburgh City Council. (2023). A visitor levy for Edinburgh, progress report and draft proposal - final. Retrieved from https://democracy.edinburgh.gov.uk/mgConvert2PDF.aspx?ID=60115

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

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

VisitScotland. (2020, December). Cruise tourism. Retrieved from https://www.visitscotland.org/research-insights/about-our-industry/cruise-tourism-insights

Association of Scottish Visitor Attractions. (2023, May). ASVA responds to Visitor Levy (Scotland) Bill. Retrieved from https://asva.co.uk/asva-respond-to-visitor-levy-scotland-bill/