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 and is at Stage 1
This Bill is at Stage 1 of the process to decide if it should become an Act.
The Bill has 2 Parts.
Part 1 makes various changes to the 2024 Act, including:
Part 2 contains final provisions and introduces a schedule of consequential and minor amendments to the 2024 Act.
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.
Visitor Levy (Amendment) (Scotland) Bill as introduced (672KB, pdf) posted 06 January 2026
Explanatory Notes (148KB, pdf) posted 07 January 2026
Policy Memorandum (176KB, pdf) posted 07 January 2026
Financial Memorandum (275KB, pdf) posted 07 January 2026
Delegated Powers Memorandum (170KB, pdf) posted 07 January 2026
Statements on legislative competence (109KB, pdf) posted 07 January 2026
Explanatory Notes (239KB, pdf) posted 06 January 2026
Policy Memorandum (288KB, pdf) posted 06 January 2026
Financial Memorandum (351KB, pdf) posted 06 January 2026
Delegated Powers Memorandum (336KB, pdf) posted 06 January 2026
Statements on legislative competence (161KB, pdf) posted 06 January 2026
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.
The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is not required for this Bill.
For each Bill, the Presiding Officer must decide if a 'Financial Resolution' is required. The main reasons a Bill would need a Financial Resolution are that:
If a Bill requires a Financial Resolution:
The Scottish Parliament's Information Centre (SPICe) prepares impartial research and analysis to assist MSPs in their examination of Bills and other parliamentary business.
Research briefing on the Visitor Levy (Amendment) (Scotland) Bill
The Bill was introduced on 6 January 2026
At Stage 1, the Bill is given to a lead committee. This is usually the committee whose remit most closely relates to the subject of the Bill. The lead committee will consider and report on the Bill. Other committees may also examine the Bill and report to the lead committee. Finally, there is a debate and vote by all MSPs on the general principles of the Bill. If the general principles are not agreed to, then the Bill ‘falls’ and can’t become law.
On 4 February 2026, Parliament agreed motion S6M-20669, that consideration of the Visitor Levy (Amendment) (Scotland) Bill at Stage 1 be completed by 20 February 2026.
The lead committee for this Bill is the Local Government, Housing and Planning Committee.
The lead committee will usually examine the Bill through evidence sessions. This will involve contributions from individuals and organisations, known as 'witnesses', with knowledge of the subject matter. The committee might also discuss the Bill in private sessions.
The Local Government, Housing and Planning Committee ran a call for views to help inform its examination of the Bill.
The call for views closed on 26 January 2026.
Read the Official Report of the meeting
Read the Official Report of the meeting
Letter from the Minister for Public Finance, 17 February 2026
Submission from the Holiday and Residential Parks Association (HARPA), 10 February 2026
Letter from the Minister for Public Finance, 9 February 2026
Submission from Travelodge, 9 February 2026
Letter from Minister for Parliamentary Business and Veterans, 27 January 2026
See a full list of Stage 1 correspondence for this committee
The Local Government, Housing and Planning Committee published its report on 11 February 2026.
Read the Stage 1 report on the Visitor Levy (Amendment) (Scotland) Bill
The Minister for Public Finance responded to the report on 17 February 2026
If a Bill is relevant to more than one committee, 'secondary committees' may consider and report on the general principles of the Bill to the lead committee. Some Bills may also be considered by the Delegated Powers and Law Reform Committee or the Finance and Public Administration Committee.
The Committee published its report on 20 January 2026.
Read the Delegated Powers and Law Reform Committee’s report at Stage 1
A Stage 1 debate took place on 19 February 2026 to consider and decide on the general principles of the Bill.
See further details of the motion