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Questions and Answers Date answered: 5 February 2021

S5W-34838

This includes information at Local Authority level. The latest Official Statistics, covering the period from 10 December 2018 to?
Questions and Answers Date answered: 5 May 2017

S5W-08925

To ask the Scottish Government how many people have been convicted for driving under the influence of drugs in each year since 2013. The latest available data on the number of convictions for motor vehicle offences relating to being unfit through alcohol or drugs is contained in the following table.
Last updated: 10 November 2020

Bureau minute 3 March 2020

The Bureau agreed to a request from the Public Audit and Post-legislative Scrutiny Committee to visit Brussels from Sunday 26 April 2020 to Tuesday 28 April 2020. 10.
Last updated: 18 September 2025

SPCB 2021 Paper 035

Planning for an autumn Festival is required to start by end June at the latest, and in light of the fluctuating public health situation in Scotland, an online Festival would future-proof this year’s event.
Committee reports Date published: 24 April 2019

Age of Criminal Responsibility (Scotland) Bill: as amended at Stage 2

Delegated Powers Provisions At its meeting on 26 March 2019, the Committee considered each of the delegated powers provisions in the Bill as amended at Stage 2.
SPICe briefings Date published: 12 March 2025

Scottish Parliament (Recall and Removal of Members) Bill - Chapter 2: Removal for failing to physically attend

Retrieved from https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/scottish-parliament-recall-and-removal-of-members-bill/introduced/policy-memorandum-accessible.pdf [accessed 11 February 2025]Section 26 of the Bill amends the Scotland Act to insert a new grounds for disqualification.
Committee reports Date published: 15 September 2023

Stage 1 Report on the Trusts and Succession (Scotland) Bill - Trustees’ duties to provide information

Trustees’ duties to provide information Sections 25 and 26 of the Bill set out the duties of trustees to provide certain information about the trust to beneficiaries and potential beneficiaries.
SPICe briefings Date published: 24 May 2022

Children and young people's mental health in Scotland - The COVID-19 Pandemic

LockdownLowdown: Survey of young people in Scotland about their 'new normal' lives as lockdown restrictions change .
Official Report Meeting date: 9 June 2022

COVID-19 Recovery Committee 09 June 2022

Amendment 25 agreed to. Amendment 26 moved—John Swinney. The question is, that amendment 26 be agreed to.
Last updated: 24 March 2026

SPBill79BS062026

Impact on rural areas 5ZA Review of VL scheme: matters to be considered 15 (1) Section 21 of the 2024 Act (review of scheme) is modified as follows. (2) After subsection (1) insert— “(1A) The local authority must, in carrying out such a review, consider whether the scheme should be modified or revoked.”. 5A Reporting on impact on tourism in rural areas 20 (1) Section 75 of the 2024 Act (report on operation of Act) is modified as follows. (2) In subsection (2), for paragraph (a) substitute— “(a) the impact of VL schemes introduced under this Act on— (i) businesses and communities, and (ii) tourism in rural areas,”. 25 Power to make further provision 6 Power to make further provision about the operation of the 2024 Act (1) The 2024 Act is modified as follows. (2) After section 75 insert— “75A Power to make further provision about the operation of Parts 2 and 3 30 (1) The Scottish Ministers may by regulations make further provision about the operation of Parts 2 and 3. (2) Regulations under this section may, in particular, make provision about how the levy is to be calculated, charged and paid in particular circumstances or types of case. 35 (3) Regulations under subsection (1) may modify any enactment (including this Act). 9 Visitor Levy (Amendment) (Scotland) Bill Part 2—Final provisions (4) Before making regulations under this section, the Scottish Ministers must consult— (a) local authorities, (b) such persons as they consider to be representative of communities, 5 businesses engaged in tourism and tourist organisations, (c) such other persons as they consider appropriate. (5) Regulations under subsection (1)— (a) are subject to the affirmative procedure if they add to, replace or omit any part of the text of an Act, 10 (b) otherwise, are subject to the negative procedure.”. 1 P ART 2 F INAL PROVISIONS 7 Ancillary provision (1) The Scottish Ministers may by regulations make any incidental, supplementary, 15 consequential, transitional, transitory or saving provision they consider appropriate for the purposes of, in connection with or for giving full effect to this Act or any provision made under it. (2) Regulations under subsection (1) may— (a) modify any enactment (including this Act), 20 (b) make different provision for different purposes. (3) Regulations under subsection (1)— (a) are subject to the affirmative procedure if they add to, replace or omit any part of the text of an Act, (b) otherwise, are subject to the negative procedure. 25 8 Meaning of “the 2024 Act” In this Act, “the 2024 Act” means the Visitor Levy (Scotland) Act 2024. 9 Consequential and minor modifications The schedule makes modifications of the 2024 Act that are consequential on the provisions of this Act, and other minor modifications of the 2024 Act. 30 10 Commencement (1) This Part, except for section 9, comes into force on the day after Royal Assent. (2) The following provisions come into force at the end of the period of two months beginning with the day of Royal Assent— (za) section 1ZA, 35 (a) section 2, 10 Visitor Levy (Amendment) (Scotland) Bill Part 2—Final provisions (b) section 3, (c) section 4, (ca) section 4A, (d) section 5, 5 (e) section 9 but only to the extent that it relates to Parts 1A and 2 of the schedule, (ea) Part 1A of the schedule, (f) Part 2 of the schedule. (3) The other provisions of this Act come into force on such day as the Scottish Ministers may by regulations appoint. 10 (4) Regulations under subsection (3) may— 1 (a) include transitional, transitory or saving provision, (b) make different provision for different purposes. 11 Short title The short title of this Act is the Visitor Levy (Amendment) (Scotland) Act 2026. 11 Visitor Levy (Amendment) (Scotland) Bill Schedule—Consequential and minor modifications of the 2024 Act Part 1—Changes relating to the basis on which levy is to be charged SCHEDULE (introduced by section 9) C ONSEQUENTIAL AND MINOR MODIFICATIONS OF THE 2024 A CT P ART 1 5 C HANGES RELATING TO THE BASIS ON WHICH LEVY IS TO BE CHARGED 1 The 2024 Act is modified as follows. 2 (1) In section 5 (calculation of levy), before subsection (1) insert— “(A1) This section applies where a local authority has— (a) introduced a VL scheme under which the levy is to be charged in respect 10 of a chargeable transaction on the basis of a percentage rate, or 1 (b) modified a VL scheme to provide for the levy to be charged in respect of a chargeable transaction on the basis of a percentage rate.”. (2) The title of section 5 becomes “Calculation of levy based on a percentage rate”. 3 (1) In section 6 (rate for levy)— 15 (a) before subsection (1) insert— “(A1) This section applies where a local authority is seeking to— (a) introduce a VL scheme under which the levy is to be charged in respect of a chargeable transaction on the basis of a percentage rate, or (b) modify a VL scheme to provide for the levy to be charged in respect of 20 a chargeable transaction on the basis of a percentage rate.”, (b) in subsection (1), for “A local authority seeking to introduce a VL scheme” substitute “The local authority”. (2) The title of section 6 becomes “Setting percentage rate for levy”. 4 In section 10 (billing of overnight accommodation)— 25 (a) in subsection (2), in the opening words, for “Regulations” substitute “If the levy to be charged in respect of chargeable transactions is based on a percentage rate (or percentage rates), regulations”, (b) after subsection (2) insert— “(2A) If the levy to be charged in respect of chargeable transactions is a fixed amount 30 (or fixed amounts) set under section 6A, regulations under subsection (1) may, in particular, require persons to— (a) issue an invoice to a visitor or another person entering into a chargeable transaction or a subsequent transaction, in respect of overnight accommodation, which specifies the amount of the levy chargeable for 35 each room or area for each night, (b) publish the amount (or amounts) of the levy chargeable for each room or area for each night that any number of persons have a right to reside in or at the overnight accommodation in pursuance of a chargeable transaction.”. 12 Visitor Levy (Amendment) (Scotland) Bill Schedule—Consequential and minor modifications of the 2024 Act Part 1A—Changes relating to permitted deductions by liable persons from levy payable 4A In section 12 (scheme to impose levy), after subsection (2) insert— “(2A) But a VL scheme, or two or more VL schemes taken together, may impose only one levy in respect of a purchase of the right to reside in or at a particular room or area comprising overnight accommodation on a particular night.”. 5 5 In section 14 (required content of a scheme)— (a) in subsection (1)— (i) after paragraph (d) insert— “(da) the basis on which the levy is to be charged in respect of each chargeable transaction to which the scheme relates in accordance with 10 section 4A,”, 1 (ii) for paragraph (e) substitute— “(e) either (as the case may be)— (i) the percentage rate (or rates) of the levy set by the local authority under section 6, or 15 (ii) the fixed amount (or amounts) of the levy set by the local authority under section 6A,”, (b) in subsection (4)— (i) in the opening words, after “which” insert “does any of the following”, (ii) for paragraph (b), and the word “or” immediately following that paragraph, 20 substitute— “(b) in the case of a VL scheme under which the levy to be charged is based on a percentage rate (or percentage rates), increases the percentage rate (or rates) of the levy, (ba) in the case of a VL scheme under which the levy to be charged is a 25 fixed amount (or fixed amounts), increases the fixed amount (or amounts) of the levy, (bb) changes the basis on which the levy is to be charged from that mentioned in paragraph (a) of section 4A to that mentioned in paragraph (b) of that section (or vice versa),”. 30 P ART 1A C HANGES RELATING TO PERMITTED DEDUCTIONS BY LIABLE PERSONS FROM LEVY PAYABLE 5A The 2024 Act is modified as follows. 5B In section 14(1) (required content of a scheme), after paragraph (f) insert— “(fa) whether liable persons are permitted to deduct and retain an 35 amount from the levy payable in respect of a chargeable transaction (not exceeding the permitted deduction set under section 12A(2)) and, if so, the amount of the permitted deduction,”. 5C In section 26...

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