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.
The Bill is at Stage 3
Contents
Introduced
The Scottish Government introduces the Bill and accompanying documents to the Parliament which publishes the Bill.
The Bill was introduced on 24 May 2023
Bill as introduced
Visitor Levy (Scotland) Bill as introduced (2MB, pdf) posted 24 May 2023
Financial resolution
The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is required for this Bill.
Crown consent
This Bill requires Crown consent. It is expected that this consent will be signified at Stage 3.
Related information from the Scottish Government on the bill
Explanatory Notes
Visitor Levy (Scotland) Bill explanatory notes (305KB, pdf) posted 24 May 2023
Visitor Levy (Scotland) Bill explanatory notes (print version) (384KB, pdf) posted 24 May 2023
Explanation of the Bill
Policy Memorandum
Visitor Levy (Scotland) Bill policy memorandum (336KB, pdf) posted 24 May 2023
Visitor Levy (Scotland) Bill policy memorandum (print version) (488KB, pdf) posted 24 May 2023
Why the Bill is being introduced
Financial Memorandum
Visitor Levy (Scotland) Bill financial memorandum (294KB, pdf) posted 24 May 2023
Visitor Levy (Scotland) Bill financial memorandum (print version) (333KB, pdf) posted 24 May 2023
How much the Bill is likely to cost
Delegated Powers Memorandum
Visitor Levy (Scotland) Bill delegated powers memorandum (219KB, pdf) posted 24 May 2023
Visitor Levy (Scotland) Bill delegated powers memorandum (print version) (292KB, pdf) posted 24 May 2023
Information on the powers the Bill gives the Scottish Ministers and others to make “secondary legislation” (usually regulations) and to the Scottish Ministers (such as to make guidance).
Statements on Legislative Competence
Visitor Levy (Scotland) Bill legislative competence statements (94KB, pdf) posted 24 May 2023
Visitor Levy (Scotland) Bill legislative competence statements (print version) (168KB, pdf) posted 24 May 2023
Statements on whether the Bill is within the Parliament’s “legislative competence” (if the Parliament has the power to make the changes to the law proposed by the Bill).
Scottish Parliament research on the Bill
Read the research done by the Scottish Parliament on specific parts of the Bill:
Visitor Levy (Scotland) Bill research briefing
Visitor Levy (Scotland) Bill research briefing (Gaelic version)