Visitor levy revenues can also help maintain heritage sites and cultural assets that underpin Scotland’s tourism economy. • Social sustainability, by ensuring there is a contribution to the communities which tourists visit, helping fund public amenities like toilets, signage, and community 10 This document relates to the Visitor Levy (Amendment) (Scotland) Bill (SP Bill 79) as introduced in the Scottish Parliament on 6 January 2026 facilities, and reducing the burden on local taxpayers.