This document relates to the Visitor Levy (Amendment) (Scotland) Bill (SP Bill 79) as introduced in the Scottish Parliament on 6 January 2026 VISITOR LEVY (AMENDMENT) (SCOTLAND) BILL —————————— STATEMENTS ON LEGISLATIVE COMPETENCE As required under Rule 9.3.1 and 1A of the Parliament’s Standing Orders, these statements on legislative competence are published to accompany the Visitor Levy (Amendment) (Scotland) Bill, introduced in the Scottish Parliament on 6 January 2026.