Current status: Answered by Ivan McKee on 23 September 2025
To ask the Scottish Government, in light of the framework legislation on the matter, how it will enforce Sections 13 and 19 of the Visitor Levy (Scotland) Act 2024 to ensure that funds raised by a local authority through such a levy are reinvested in tourist infrastructure only.
Sections 13 and 19 of the Visitor Levy (Scotland) Act 2024 set out requirements for local authorities to consult prior to introducing a visitor levy scheme, and to use the net proceeds of any scheme to support facilities and services substantially for or used by visitors. Local authorities are required to publish details of their schemes and report annually on their operation, including how funds have been used.