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Last updated: 26 August 2024

Scottish Government 202223 PreBudget Scrutiny Response

We will also deliver a £10 million summer holiday and activities programme for low income families in 2022, building on learning from the Get Into Summer programme in 2021.
Questions and Answers Date answered: 7 June 2023

S6W-18400

To ask the Scottish Government what role the payback of loans from the Scottish National Investment Bank to Circularity Scotland will play in its feasibility assessment of the Deposit Return Scheme, in light of the launch date being delayed from August 2023 to March 2024.
Last updated: 17 September 2024

Major IT Projects Report Sept 2024

The programme is also looking at opportunities for Grants to align into the eProcurement systems. Estimated Project start date Project end date Current stage Tracking to Digital Assurance whole-life cost schedule tbc April 2022 March 2027 Initiation Yes A Business Justificatio...
Committee reports Date published: 23 March 2023

New vessels for the Clyde and Hebrides: Arrangements to deliver vessels 801 and 802 - Support provided by the Scottish Government

Retrieved from <a href="https://www.audit-scotland.gov.uk/uploads/docs/report/2022/nr_220323_vessels.pdf" target="_blank">https://www.audit-scotland.gov.uk/uploads/docs/report/2022/nr_220323_vessels.pdf</a>
Last updated: 9 September 2025

PE2159_C

The public gets four weeks from the date of the lodging of an application to read, digest, and submit a comment.
Committee reports Date published: 11 February 2026

Local Government, Housing and Planning Committee report on Stage 1 of the Visitor Levy (Amendment) (Scotland) Bill - Section 1 - Basis on which levy is to be charged

Therefore, the ability to charge a levy based on a flat fee was welcomed by many respondents to the Committee's call for views on the current Bill.iiWritten submissions from: Best of Scotland Holidays, Dalata Hotel Group, Destination Orkney, South Lanarkshire Council, Glen Nevis Holidays, UKHospitality Scotland, Historic Houses Scotland, Edinburgh Hotels Association, UKinbound, Falkirk Council, Village Hotels, Scottish Passenger Agents' Association, Scottish Land & Estates, Tom Marshall, Michael Breslin, Julie Rickards, Paul Phillips, Kacey George, Sheena Dinan, Kate Copestake, George Eckton, David McAspurn, Peter Leveson, Edele Murphy, Argyll and Bute Council, The Highland Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers -initial joint response, Booking.com, Dumfries and Galloway Council The support for a flat-fee model was often presented alongside expression of critical views of the current percentage model,iiWritten submissions from: Best of Scotland Holidays, Holiday and Residential Parks Association, UKinbound, Village Hotels, Scottish Land & Estates, VisitArran, Kacey George, Davar Bed and Breakfast, Reserve travel ltd. including from stakeholders who were initially in favour but found it unworkable in practice.ivWritten submission from: Scottish Passenger Agents' Association Most accommodation providers, industry bodies, and some councils view a flat fee as: simpler and more transparent for visitors.iiWritten submissions from: Best of Scotland Holidays, Glen Nevis Holidays, UKHospitality Scotland, Historic Houses Scotland, Edinburgh Hotels Association, Village Hotels, Forge Holiday Group, Loch Lomond and The Trossachs National Park, Tom Marshall, Julie Rickards, Paul Phillips, Sheena Dinan, Kate Copestake, George Eckton, Peter Leveson, Edele Murphy, Argyll and Bute Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers -initial joint response easier to administer for businesses, particularly SMEs and micro-operators, specifically because of lack of a need to separate the core accommodation costs from the 'additional' costs such as parking, meals, etc., when calculating the basis for the percentage levy.iiWritten submissions from: Best of Scotland Holidays, Glen Nevis Holidays, Edinburgh Hotels Association, South Lanarkshire Council, Destination Orkney, UKHospitality Scotland, Historic Houses Scotland, Scottish Passenger Agents' Association, Aberdeenshire Council, Fife Council, Argyll and Bute Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers -initial joint response, Davar Bed and Breakfast more compatible with booking systems, online travel agents (OTAs), and tour operators.iiWritten submissions from: Edinburgh Hotels Association, UKinbound, Argyll and Bute Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers -initial joint response, Booking.com, Reserve travel ltd. easier for councils, in that it was thought to be less likely to generate errors, disputes, or non-compliance than a percentage-based model.iiWritten submissions from: Edinburgh Hotels Association, Scottish Land & Estates, Argyll and Bute Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers -initial joint response, Booking.com It would also allow for more predictable revenues.iiWritten submissions from: South Lanarkshire Council, Best of Scotland Holidays, UKHospitality Scotland, Historic Houses Scotland, Fife Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers -initial joint response However, some stakeholders felt that it was not necessary to introduce the option to base a levy on a flat rate model, and pointed to the amount of work and consideration already given to all the options, calling instead for consistency in applying existing solutions.iiWritten submissions from City of Edinburgh Council, Stirling Council, Awaze, UK STAA Moreover, some respondents argued that percentage‑based levies are more progressive and future-proof, as they track accommodation price, seasonality and inflation automatically, and avoid regressive impacts on low‑cost stays.iLocal Government, Housing and Planning Committee, Official Report, 27 January 2025, Cols 8 and 15; Written submissions from: Scottish Hostels, City of Edinburgh Council; Some submissions, including from Stirling Council, felt the flat-rate model, and different ways in which this could be applied, exacerbated complexity: "...a landscape where each council has a choice of three different levies (i.e. a percentage, a per person per night charge, a per room charge) with differing rates within that will raise compliance costs for agents, platforms and property managers with properties in different councils, adding particular implementation challenges for online platforms which would have to set up more complex booking systems to allow for different levy calculations."
Last updated: 8 April 2024

PB_2023_Paper009

The effect is to increase the rate from 4% to 6% for transactions with an effective date on or after 16 December 2022. Consideration by committee 3.
Last updated: 25 October 2019

Financial Memorandum Scottish National Investment Bank Bill

The estimates provided for the costs incurred in relation to the Scottish Government Bank Programme, the set-up costs for the Bank, and the Scottish Government sponsorship unit are estimates based on planning 8 conducted to date .
Last updated: 27 January 2022

Paper 1 Note by the Clerk and Written Submissions 1 Feb

This approach has ensured that to date we have not had any recommendations rejected.
Last updated: 27 January 2022

Paper 1 Note by the Clerk and Written Submissions 2 Feb

This approach has ensured that to date we have not had any recommendations rejected.

Can't find what you're looking for?

If you're having trouble finding the information you want, please contact [email protected].