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Committees Published: 16 May 2024

Visitor Levy (Scotland) Bill at Stage 3

Visitor Levy Scotland Bill. Visitor Levy Scotland Bill.
Committees Published: 22 September 2023

Visitor Levy (Scotland) Bill

Visitor Levy (Scotland) Bill. Visitor Levy (Scotland) Bill.
Date published: 4 January 2024

Scottish Budget 2024-25 - Other devolved taxes

While the Scottish Government is 'exploring' whether this can be included in the Visitor Levy Bill, it notes that significant engagement with businesses and other stakeholders will be required, and that the Visitor Levy Bill will not be delayed.
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.
Committees Date published: 21 June 2018

Scotland's Economic Performance - Apprenticeships and the Apprenticeship Levy

The levy is set at 0.5% of an employer’s annual wage bill and each employer receives an allowance of £15,000 per year to offset against the levy.
Bills and laws Bill introduced: 24 May 2023

Visitor Levy (Scotland) Bill

Visitor Levy (Scotland) Bill.
Date published: 17 July 2020

Tied Pubs (Scotland) Bill - Funding model

Expenses will be generated prior to the first levy being raised. Initial costs are expected to be funded by a loan from the Scottish Government, which could be repaid from either the first levy, or spread over subsequent levies.
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.
Committees Date published: 21 December 2023

Stage 1 Report on Visitor Levy (Scotland) Bill - Definition of overnight accommodation

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

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