Visitor Levy (Amendment) (Scotland) Bill

The Bill amends the Visitor Levy (Scotland) Act 2024, which gave local authorities the discretionary power to impose a levy in respect of persons staying in certain types of accommodation overnight. It allows local authorities to charge the levy as a fixed amount and makes other changes to the operation of the levy.

This is a Government bill

The Bill was introduced on 6 January 2026.

Visitor Levy (Amendment) (Scotland) Bill has completed Introduced

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This Bill has been introduced.

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Overview

The Bill has 2 Parts.

Part 1 makes various changes to the 2024 Act, including:

allowing local authorities to set the levy as a fixed amount (or amounts) instead of a percentage rate (or rates),
clarifying that, where the right to reside in accommodation is first purchased by a third party, and then subsequently purchased by another person, the “chargeable transaction” is the initial purchase,
requiring accommodation providers to base levy returns on the date of entry to the accommodation rather than the date of the transaction,
granting Scottish Ministers power to make further provision by regulations about the operation of Parts 2 and 3 of the 2024 Act, including about how the levy is calculated, charged and paid.

Part 2 contains final provisions and introduces a schedule of consequential and minor amendments to the 2024 Act.

Why the Bill was created

The Scottish Government introduced the Bill to give local authorities further flexibility in designing and implementing the visitor levy, and to provide clearer rules to support its future operation.

All Bills introduced in the Parliament must be accompanied by specific documents. For most Bills, this includes:

Explanatory Notes: this document provides an overview of what the Bill does, plus a more detailed explanation of individual provisions.

Policy Memorandum: this sets out the objectives of the Bill. It also lists any alternatives considered, details of consultations, and an assessment of the effects of the Bill on a range of areas.

Financial Memorandum: this sets out estimates of costs, savings, and any changes to revenues expected to result from the Bill.

Delegated Powers Memorandum: this is needed if a Bill gives powers to make subordinate legislation or allows Scottish Ministers to issue directions, guidance or codes of practice.

Statements on legislative competence: two short statements, one by the Presiding Officer and one by the Member introducing the Bill. “Legislative competence” means the powers the Parliament has to make law.

Research on the Bill

The Scottish Parliament's Information Centre (SPICe) prepares impartial research and analysis to assist MSPs in their examination of Bills and other parliamentary business.

A research briefing will be published in due course.

The Bill was introduced on 6 January 2026

Visitor Levy (Amendment) (Scotland) Bill

Introduced: the Bill and its documents

Overview

Why the Bill was created

Bill as Introduced

Accompanying Documents

Accompanying Documents (print versions)

Research on the Bill