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Last updated: 25 March 2026

Recreational Boating Final Approved CPG Minutes 3rd March 2026

SMCM thanked FC very much for his work on the paper.
SPICe briefings Date published: 20 October 2023

Bile Cìs Luchd-tadhail (Alba) (Visitor Levy (Scotland) Bill - Peanasan agus faighinn air ais suimean gun phàigheadh

Dh’aithris oifigearan anns na h-àiteachan sin ìre àrd de ghèilleadh anns na sgìrean aca le beagan pheanasan air an toirt seachad an taca ris an àireimh de luchd-pàighidh chìsean3 .
Last updated: 20 May 2025

Tourism 9 December 2024 CPG minutes

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.
SPICe briefings Date published: 20 October 2023

Bile Cìs Luchd-tadhail (Alba) (Visitor Levy (Scotland) Bill - Beachdan bho roinn na turasachd a thogadh san “deasbad nàiseanta”

Tha an reat de VAT air àite-fuirich am measg an fheadhainn as àirde san AE, leis gu bheil a’ mhòr-chuid de bhall-stàitean an AE a’ cur an sàs reataichean eadar 5 sa cheud agus 10 sa cheud, le dìreach an Danmhairg a’ cur reat nas àirde air àiteachan-fuirich (25 sa cheud).
Last updated: 15 May 2024

CPG Minutes Recreational Boating 27th March 2024

SMCM agreed with AB that there should be a point for visitors to visit to source tourism information and these offices are very important.
SPICe briefings Date published: 30 April 2024

Bile nan Cànan Albannach - Gàidhlig

Bha obair na buidhne seo a’ cuimseachadh air feuchainn ris “a’ Ghàidhlig a neartachadh le fòcas air cothroman eaconamach agus an eaconamaidh a neartachadh le bhith a’ dèanamh an fheum as fheàrr de chothroman Gàidhlig”.
Committee reports Date published: 24 July 2024

Bile nan Cànan Albannach - Aithisg Ìre 1 - Co-thaobhadh ath-leasachadh foghlaim agus curraicealam Gàidhlig

Tha a’ Chomataidh ag aithneachadh cuideachd bhon fhianais gu bheil àireamhan coimeasach beag de dhaoine a’ cleachdadh nan slighean sin.
SPICe briefings Date published: 20 October 2023
SPICe briefings Date published: 28 February 2024

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill

Dumping: this tax credit excludes material that is dumped by returning it unprocessed to its originating site, landfilling it or using it for beach replenishment.
Last updated: 20 June 2022

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Chambre et les salles de réunion des commissions.

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