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Official Report Meeting date: 19 February 2025

Citizen Participation and Public Petitions Committee 19 February 2025

Self-catering properties also face a visitor levy that could be as much as 5 per cent on top of the accommodation costs, although it is not clear what the accommodation costs would be in bed-and-breakfast establishments, for example.
Official Report Meeting date: 21 March 2024

Meeting of the Parliament 21 March 2024

However, I will say to Alex Cole-Hamilton that what makes more difficult our job of reaching our targets, including the overall 2045 target, to which we are committed, is the fact that, every time that we bring measures to the chamber to tackle the climate crisis, be it the deposit return scheme, low-emission zones, the workplace parking levy— Briefly, Firs...
Official Report Meeting date: 13 December 2023

Meeting of the Parliament 13 December 2023

I have made reference to the regulations that have been introduced regarding the council tax treatment of second homes; we also have the Visitor Levy (Scotland) Bill progressing through Parliament.
Official Report Meeting date: 26 October 2022

Citizen Participation and Public Petitions Committee 26 October 2022

It would also be worth while engaging with the Royal Incorporation of Architects in Scotland and the Chartered Institute of Building, which has proposed a demolition levy to promote the reuse and renovation of buildings.
Official Report Meeting date: 21 September 2022

Meeting of the Parliament (Hybrid) 21 September 2022

Will the Deputy First Minister agree that, in addition to the consequential fiscal transfers that are available to the Scottish Government to respond to the cost of living pressures, the introduction of new tax levies on wealth and assets such as land, and the issuing of sub-sovereign bonds to finance public sector capital investments, should be explored as...
Official Report Meeting date: 28 October 2021

Meeting of the Parliament (Hybrid) 28 October 2021

That will sit alongside the £715,000 that we provided to the sector earlier in the summer to help with costs and issues arising from the pandemic. The levy holiday that Quality Meat Scotland is providing for producers, which the Scottish Government supports, amounts to, approximately, an additional £40,000 of support.
Official Report Meeting date: 13 September 2018

Culture, Tourism, Europe and External Affairs Committee 13 September 2018

Many other countries in Europe charge a visitor levy. Just a few days ago in Paris, I paid a levy of €2.53 per person per night.
Questions and Answers Date answered: 19 September 2025

S6W-40220

To ask the Scottish Government what its response is to the Scottish Retail Consortium’s suggestion in its Scottish Budget 2026-27 recommendations paper that there should be no new levies or taxes on retailers. I refer the member to the answer to question S6W-40219 on 19 September 2025.
Questions and Answers Date answered: 27 February 2025

S6W-34071

The oil and gas fiscal regime - including the Energy Profits Levy or "windfall tax" - are wholly reserved to the UK Government, as are decisions on how to spend the revenues raised.
Questions and Answers Date answered: 16 February 2024

S6W-25171

On 6 October 2022, the Scottish Government committed to extending the Day Nursery Rates Relief. The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023 which came into force on 1 April 2023 removed the end date for this relief.

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