The Visitor Levy (Scotland) Bill1 was introduced on 24 May 2023. Accompanying the Bill are explanatory notes2, a policy memorandum3 and financial memorandum4, all published on the Scottish Parliament website.
In addition, the Scottish Government published a number of impact assessments:
Another useful source for this briefing is the Official Report of an evidence session held by the Local Government, Housing and Planning Committee with the Scottish Government Bill Team in June 20238.
The Bill's Policy Memorandum states that:
...the overall policy objective of the Bill is to give a discretionary power to local authorities to introduce a levy on stays in overnight accommodation in all, or part, of their area if they choose to do so.
The Scottish Government Bill Team confirmed that the Bill is "enabling legislation"8.
The Bill defines what is considered a “chargeable transaction” and “overnight accommodation” and states that any levy should be set as a percentage rate of the cost of an overnight stay (rather than as a flat charge of say £1, £2 or £5 a night). It will be up to local authorities to decide on the appropriate rate, and there is no limit in the Bill as to how high levy rates can be set.
The Bill also requires any levy to be introduced as part of a formal "visitor levy scheme" established by a local authority. Schemes can apply to all or part(s) of a local authority area, and two or more local authorities can jointly establish a scheme if they wish. The Bill sets out what should be included in these schemes and how they should be developed. The policy intention, as set out in the Policy Memorandum, is that funding raised by a levy is used:
...for the purpose of developing, supporting and sustaining facilities and services which are substantially for, or used by, those visiting a local authority's area for leisure purposes3.
Scottish Parliament consideration of the Bill at Stage 1
The lead committee for the Bill is the Local Government, Housing and Planning Committee. Over the course of October and November 2023, it will take evidence and consider the general principles of the Bill at Stage 1. The Committee expects to produce a Stage 1 report in the early part of 2024. This will be followed by a Stage 1 debate on the general principles of the Bill.
As part of its deliberations, the Committee invited written evidence on the Bill in a Call for Views which closes on 15 September 2023. In order to collect as wide a range of opinions and experiences as possible, the Committee is also using a digital consultation tool to help communities and individuals provide their views on the Bill in a more informal and interactive way.