Chamber and committees

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.

The City of Edinburgh Council has published detailed information on the implementation of its visitor levy scheme, including the treatment of advance bookings. The Council has committed to providing further practical guidance and support to accommodation providers, including a payment platform and training from March 2026. The Scottish Government continues to engage with the Council and the wider sector to support effective implementation.

The Scottish Government recognises the importance of clear public communication and is working with VisitScotland and other partners to develop guidance and support materials. It is primarily for local authorities to make visitors aware of any levy in operation in its area, given these can vary by local authority. Businesses must also make clear that any visitor levy is included in the total price paid by the guest or that it is liable to be paid directly to the accommodation.

The Scottish Government has engaged extensively with the tourism sector throughout the development of the Visitor Levy (Scotland) Act 2024, including through a national consultation and the establishment of an Expert Group chaired by VisitScotland.

Ministers are aware that some areas of Scotland are seeking greater flexibility in how the levy is applied and administered. Consequently, we are now considering how to extend further powers to local authorities, in the future, including the option to introduce a single flat rate or tiered flat rate model alongside the existing percentage-based approach. This follows stakeholder feedback and would preserve local discretion. Any future changes will be shaped by consultation and evidence and I will update Parliament as officials progress this work.

The information requested is not held centrally by the Scottish Government.

Bowls Scotland, the Scottish Governing Body for the sport, is responsible for the development of the sport in Scotland and you may wish to contact them for the requested information.

The Scottish Government has published school-level information in the Schools Information Dashboard covering the percentage of pupils attaining qualifications at each SCQF level. This covers all SCQF qualifications including National Qualifications and vocational and technical qualifications and awards such as (but not limited to) Foundation Apprenticeships and National Progression Awards.

The information you have requested is not held centrally by the Scottish Government.

This information is not held centrally by the Scottish Government. Decisions about the fees for hospital education services are a matter for local authorities and NHS boards to consider as appropriate.

The Scottish Government has consistently proactively published information on costs for independence papers, once all costs have been incurred.

Costs associated with the publication of the Your Right To Decide paper will be available in due course.

I refer the member to the answer to question S6W-37406 on 19 May 2025. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers.