Visitor Levy (Amendment) (Scotland) Bill - Financial Memorandum
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.
Financial Memorandum
As with all Bills, the Finance and Public Administration Committee invites written evidence on the estimated financial implications of the Bill as set out in its accompanying Financial Memorandum (FM).
Read the FM for this Bill: Financial Memorandum.
Your Views
The Committee has launched a call for views on the Financial Memorandum of the Bill. The closing date for the call for views is Monday 26 January 2026.
Read the call for views and respond on Citizen Space.