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Last updated:
31 March 2025
20250326_Minister to Convener
Nevertheless, someone may choose to search the new registers to, for example, check whether an item they wish to purchase is the subject of a statutory pledge.
Last updated:
24 April 2026
PB_26_Paper059
PB/S6/26/059 Parliamentary Bureau – Committee requests to meet at the same time as the Parliament Delegated Powers and Law Reform Committee Introduction 1.
Official Report
Meeting date:
21 March 2023
Meeting of the Parliament 21 March 2023
Pam Gosal rightly talked about the £26 million for colleges—many members mentioned that in their speeches.
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...
Last updated:
11 January 2023
BB20230111
Liz Smith: To ask the Scottish Government what its response is to the latest Recorded Crime in Scotland statistics.
Last updated:
11 January 2023
BB20230111
Liz Smith: To ask the Scottish Government what its response is to the latest Recorded Crime in Scotland statistics.
Last updated:
6 October 2022
Petition PE1758 GREY2K USA Worldwide submission of 11 April 2022
Wimbledon will now rte-investigates/, June 26, 2019 (accessed April 1, 2020). 113 be used as a soccer stadium. 10 Wayne O’Connor and Mark O’Regan, “Exported Irish greyhounds suffer horrific abuse at hands of new owners,” Independent.ie, https://www.independent.ie/irish-news/exported-irish-greyhounds-suffer- In China, the Canidrome was ordered to close by horrific-abuse-at-hands-of-new-owners-35712353.html, May 14, 2017 (accessed 114 April 1, 2020). the Macau government In July 2018.
SPICe briefings
Date published:
4 September 2023
Visitor Levy (Scotland) Bill - Scotland's visitor economy
Retrieved from <a href="https://scottishtourismalliance.co.uk/sta-update-latest-industry-survey-reveals-majority-of-scottish-tourism-and-hospitality-sector-financially-fragile-and-still-in-survival-mode/" target="_blank">https://scottishtourismalliance.co.uk/sta-update-latest-industry-survey-reveals-majority-of...
Last updated:
16 July 2025
Letter from Public Audit Committee Sustainable Transport reducing car use 10 July 2025
The result of this activity being that Sustrans has not been paid any funding for 2024-25 that could be carried over to 2025-26.” While the Committee notes that the Scottish Government has introduced new financial controls, the NZET Committee may wish to continue to monitor arrangements and whether the improved finan...
Last updated:
11 July 2025
Sustainable Transport PAC to NZET 10 July 2025
The result of this activity being that Sustrans has not been paid any funding for 2024-25 that could be carried over to 2025-26.” While the Committee notes that the Scottish Government has introduced new financial controls, the NZET Committee may wish to continue to monitor arrangements and whether the improved finan...
