Chamber and committees

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's call for views closed on Monday 26 January 2026.

The Committee received 6 submissions to its call for views. Read the submissions on Citizen Space.

The Committee agreed to forward the submissions to the Local Government, Housing and Planning Committee as part of that Committee's consideration of the Visitor Levy (Amendment) (Scotland) Bill and take no further action.