Key points covered: Visitor Levy (Scotland) Act • All 32 local authorities have the power to introduce a visitor levy. • Visitor levy to be charged on overnight stays in certain accommodation types. • Levy will be set percentage of the cost of the accommodation portion of the overnight stay (non-accommodation costs such as food, parking etc are not included the calculation). • Local authorities must consult with local communities, businesses and tourist organisations before introducing. • Visitor Levy Forums (‘advisory bodies’) to be set up within 6 months of scheme being announced. • Local authorities must state whether they will exempt businesses below VAT threshold. • All money raised reinvested locally on facilities and services substantially for or used by visitors (leisure and business), enhancing the visitor experience. • Exemptions apply to those using overnight accommodation as their only residence; those staying on a dedicated traveller/gypsy site; those in receipt of specified UK disability benefits, payments or allowances. • Cruise and motorhomes are not in scope.