Retrieved from <a href="https://www.gov.scot/binaries/content/documents/govscot/publications/impact-assessment/2023/05/visitor-levy-bill-business-regulatory-impact-assessment/documents/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria/govscot%3Adocument/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria.pdf" target="_blank">https://www.gov.scot/binaries/content/documents/govscot/publications/impact-assessment/2023/05/visitor-levy-bill-business-regulatory-impact-assessment/documents/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria/govscot%3Adocument/visitor-levy-scotland-bill-business-regulatory-impact-assessment-bria.pdf</a>, tha Riaghaltas na h-Alba a’ mìneachadh carson:
Tha sinn air cluinntinn bho luchd-ùidhe, air sgàth cho iom-fhillte ’s a tha slighean gu margaid sa ghnìomhachas (leithid cleachdadh riochdairean siubhail air-loidhne agus treas pàrtaidhean eile), gum faodadh e a bhith duilich dèanamh cinnteach gu bheil prìsean a' gabhail a-steach cìs luchd-tadhail follaiseach air a h-uile ùrlar.