One option supported in the submission by local government representative bodies is introduction of a ‘tourist tax’ which they argue would help local authorities fund services that are important to tourism, such as waste services, roads and infrastructure.Submission from COSLA, CIPFA and SOLACE Directors of Finance Unison Scotland agrees that “the ‘tourist tax’ is “just one example of where local authorities could and should be given more leeway to raise funds locally”, but that the funds gathered should be used “to enhance tourists’ experiences and to make better visitor attractions, [with] genuine benefits for local people, businesses and workers”.Submission from Unison Scotland
While there was broad support amongst witnesses that changes to council tax are overdue, there was recognition of the political challenges around this issue.