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.
This is a Government bill
The Bill became an Act on 5 July 2024
This Bill was passed and is now an Act of the Scottish Parliament.
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. 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.
Some local authorities would like to have the power to tax people who visit their local area. This would make money which could then help with the cost of certain local services and facilities.
The Scottish Government has decided that local authorities should be able to place a charge on visitors paying to stay in overnight accommodation if they would like to.
Visitor Levy (Scotland) Bill as introduced (2MB, pdf) posted 24 May 2023
Explanatory Notes (305KB, pdf) posted 24 May 2023
Policy Memorandum (336KB, pdf) posted 24 May 2023
Financial Memorandum (294KB, pdf) posted 24 May 2023
Delegated Powers Memorandum (219KB, pdf) posted 24 May 2023
Statements on legislative competence (94KB, pdf) posted 24 May 2023
Explanatory Notes (384KB, pdf) posted 24 May 2023
Policy Memorandum (488KB, pdf) posted 24 May 2023
Financial Memorandum (333KB, pdf) posted 24 May 2023
Delegated Powers Memorandum (292KB, pdf) posted 24 May 2023
Statements on legislative competence (168KB, pdf) posted 24 May 2023
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.
This Bill requires Crown consent. It is expected that this consent will be signified at Stage 3.
Crown consent is a process which requires Scottish Government ministers to seek the consent of the Crown in relation to certain Bills. You can find out more in About Bills.
The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is 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 (Scotland) Bill
Research briefing on the Visitor Levy (Scotland) Bill (Gaelic version)
The Bill was introduced on 24 May 2023
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.
The Parliament agreed that consideration of the Bill at Stage 1 be completed by 19 January 2024.
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 Scottish Government proposed a new law which would allow local authorities to introduce an additional charge when someone pays for overnight accommodation.
The Local Government, Housing and Planning Committee looked at the details of the proposals, and wanted to know what people thought about them.
SPICe produced a summary of written submissions.
Read the summary of submissions (512KB, pdf) posted 25 October 2023
In addition to the Call for Views above the Committee also produced a digital consultation tool inviting people to share their views about the potential introduction of a visitor levy.
The Parliament’s Participation and Communities Team produced a summary of online forum submissions.
Read the summary of submissions (3MB, pdf) posted 26 October 2023
Read the Official Report of the meeting
Read the Official Report of the meeting
Read the Official Report of the meeting
Read the Official Report of the meeting
A letter from the Minister for Community Wealth and Public Finance, 12 January 2024
A letter from Councillor Day of the City of Edinburgh Council and Councillor Lobban of Highland Council, 28 November 2023
A letter from the owner of the Argyll Hotel, 23 November 2023
A letter from the Minister for Community Wealth and Public Finance, 27 October 2023
A letter from the Minister for Community Wealth and Public Finance, 1 September 2023
See a full list of Stage 1 correspondence for this committee
The Local Government, Housing and Planning Committee published its report on 21 December 2024.
Visitor Levy (Scotland) Bill Stage 1 Report
The Committee received the following response to its report:
Letter from the Minister for Community Wealth and Public Finance
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.
Read the Official Report of the meeting
The Delegated Powers and Law Reform Committee published their report on 31 October 2023.
Letter from the Minister for Community Wealth and Public Finance to the Convener, 29 September 2023
Letter from the Convener to the Minister for Community Wealth and Public Finance, 22 September 2023
A Stage 1 debate took place on 16 January 2024 to consider and decide on the general principles of the Bill.
Result 86 for, 30 against, 0 abstained, 13 did not vote Vote Passed
See further details of the motion
See further details of the motion
The Bill ended Stage 1 on 16 January 2024
At Stage 2, MSPs can propose changes to a Bill. These are called 'amendments'. Any MSP can suggest amendments but only members of the Stage 2 committee can decide on them.
Documents with the amendments considered at the meeting held on 12 March 2024.
Marshalled List of Amendments for Stage 2 (345KB, pdf) posted 07 March 2024
Groupings of Amendments for Stage 2 (370KB, pdf) posted 07 March 2024
Read the agenda, papers and minutes for this meeting
Visitor Levy (Scotland) Bill as amended at Stage 2 (2MB, pdf) posted 12 March 2024
Revised Explanatory Notes (334KB, pdf) posted 11 April 2024
Supplementary Delegated Powers Memorandum (129KB, pdf) posted 26 March 2024
Revised Explanatory Notes (496KB, pdf) posted 10 April 2024
Supplementary Delegated Powers Memorandum (214KB, pdf) posted 26 March 2024
Sometimes an amendment at Stage 2 makes substantial changes to a bill. If this happens, the Accompanying Documents need to be updated to explain what these changes are.
The Bill ended Stage 2 on 12 March 2024
At Stage 3, MSPs can propose further amendments (changes) to the Bill. These are debated and decided on in the Debating Chamber. At this stage, all MSPs can vote on them. There is then a debate on whether to pass the Bill. If the Bill is not passed, it ‘falls’ and can't become law.
Documents with the amendments considered at the meeting held on 28 May 2024.
Revised Marshalled List of Amendments for Stage 3 (661KB, pdf) posted 23 May 2024
Timed Groupings of Amendments for Stage 3 (715KB, pdf) posted 23 May 2024
Read the Official Report of the meeting
Watch the meeting on Scottish Parliament TV
Once MSPs have decided on the amendments, they debate whether to pass the Bill.
Visitor Levy (Scotland) Bill as passed (2MB, pdf) posted 28 May 2024
Result 83 for, 27 against, 4 abstained, 15 did not vote Vote Passed
See further details of the motion
See further details of the motion
The Bill ended Stage 3 on 28 May 2024
The Bill was passed on 28 May 2024 and became an Act on 5 July 2024.