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Bills and Laws

Visitor Levy (Scotland) Bill

The Bill aims to allow a visitor levy, a type of fee or tax, to be charged on overnight stays in some types of accommodation. Section 4 of the Bill explains what types of accommodation these could be. This means that a certain amount of money would be paid to the local authority every time someone stayed overnight in accommodation like a hotel, bed and breakfast or holiday cottage (unless it is the place where the person usually lives). Each local authority would be able to decide if it wanted to introduce a charge and what the level of the charge should be. 

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The Bill ended Stage 3 on 28 May 2024

About the Bill

Committees involved in this bill

Finance and Public Administration Committee

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Delegated Powers and Law Reform Committee

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