Retrieved from <a href="https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/financial-memorandum-accessible.pdf" target="_blank">https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/financial-memorandum-accessible.pdf</a>, all published on the Scottish Parliament website.
In addition, the Scottish Government published a number of impact assessments:
Business and regulatory impact assessment5Scottish Government . (2023, May).