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Ais-eòlas
Published by The Scottish Parliamentary Corporate Body
Visitor Levy (Amendment) (Scotland) Bill
Author: Greig Liddell
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Published: Tuesday 10 Feb 2026 (SB 26-10)
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Overview
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Overview
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Summary
Part 1
Changes to the basis on which a visitor levy can be charged
Part 1, section 1 - what the Bill does
Can councils now "flip" to a flat rate scheme?
Issues with per-person, per-night option
Does the Bill allow for a point of entry levy for islands?
Additional flexibility – different fixed amounts model
Clarification of chargeable transaction in third party sales
Returns based on occupancy not booking date
Wide-ranging powers to introduce regulations
Financial Memorandum
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Last Updated: 15/2 12:05am
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