Current status: Initiated by the Scottish Government. Answered by Ivan McKee on 2 December 2025
To ask the Scottish Government whether it plans to amend the Visitor Levy (Scotland) Act 2024 to provide additional flexibilities for local authorities during the remainder of the current parliamentary session.
The Scottish Government plans to introduce an amending bill to Parliament early in the new year. If passed, the Bill will still allow local authorities to charge a percentage based visitor levy, but for those that require a different model the Bill will introducing additional flexibility to set either a single fixed amount or a range of fixed amounts for different purposes or areas. It will also include provisions to support the implementation of local schemes, including clarifying how the levy is to be charged in third party sales.