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Date published: 4 September 2023

Visitor Levy (Scotland) Bill - Part 4 - what the Bill does

Part 4 - what the Bill does Part 4 of the Bill is concerned with returns and payments, with money raised through a levy being remitted to the local authority on a regular basis.
Committees Date published: 21 April 2022

Subordinate legislation considered by the Rural Affairs, Islands and Natural Environment Committee on 20 April 2022 - The draft Agriculture and Horticulture Development Board (Amendment) Order 2022

These amendments — remove the statutory levies in the horticulture and potato sectors in Great Britain; create a new duty on the AHDB to poll levy payers at least once every five years on how any levy will be spent; and enable the AHDB to charge for services it delivers to all agricultural industries within the scope of the Order and ensuring that, where an industry is paying a levy, additional charges can only be made for the cost of services that are not already covered by the levy.
Date published: 20 October 2023

Bile Cìs Luchd-tadhail (Alba) (Visitor Levy (Scotland) Bill - Pàirtean 6 agus 7 – na bhios am Bile a’ dèanamh

Data Protection Impact Assessment Visitor Levy (Scotland) Bill. Retrieved from <a href="https://www.gov.scot/binaries/content/documents/govscot/publications/impact-assessment/2023/05/visitor-levy-bill-data-protection-impact-assessment/documents/visitor-levy-bill-dpia/visitor-levy-bill-dpia/govscot%3Adocument/visitor-levy-bill-dpia.pdf" target="_blank">https://www.gov.scot/binaries/content/documents/govscot/publications/impact-assessment/2023/05/visitor-levy-bill-data-protection-impact-assessment/documents/visitor-levy-bill-dpia/visitor-levy-bill-dpia/govscot%3Adocument/visitor-levy-bill-dpia.pdf</a> ag ràdh gu bheil e coltach gum bi clàr a’ toirt a-steach dàta pearsanta mu sholaraichean àite-fuirich leithid ainmean, seòlaidhean, còdan-puist agus àireamhan fòn.
Last updated: 25 October 2023

VLBSummaryOfSubmissions

If local authorities choose to introduce a visitor levy, they must do so as part of a visitor levy scheme.
Last updated: 6 June 2025

SPBill73PMS062025accessible

Part 5 imposes penalties in relation to the levy, for instance for failure to make a return, failure to pay the levy, and failure to register for the levy.
Last updated: 15 January 2024

ScottishGovernmentResponsetostage1VLBReport

The Scottish Government wants to ensure that any levy introduced by a local authority places minimal compliance burdens on businesses who will collect and remit the levy.
Last updated: 5 June 2025

SPBill73PMS062025

Part 5 imposes penalties in relation to the levy, for instance for failure to make a return, failure to pay the levy, and failure to register for the levy.
Committees Date published: 21 December 2023

Stage 1 Report on Visitor Levy (Scotland) Bill - Part 5: Enforcement and penalties, reviews, and appeals

Retrieved from <a href="https://yourviews.parliament.scot/lghp/visitor-levy-bill/consultation/view_respondent?
Last updated: 26 October 2023

VL Your Priorities Summary

It was felt that the levy will cause “reducing profits in a low profit industry.”
Last updated: 11 April 2024

SPBill28AENS062024accessible

Part 3 – Introduction and administration of the levy Section 11 – Scheme to impose levy 28.

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