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Committees Published: 27 October 2023

Visitor Levy (Scotland) Bill 27 October 2023

Visitor Levy (Scotland) Bill 27 October 2023.
Committees Date published: 21 December 2023

Stage 1 Report on Visitor Levy (Scotland) Bill - Types of visitors not captured by the Bill

Several respondents, particularly those from the Highlands and Islands, suggested that the Bill provides for an “accommodation levy” rather than a “visitor levy” since such visitors wouldn’t be covered.
Committees Date published: 28 February 2022

Workplace Parking Licensing (Scotland) Regulations 2022 - Net Zero, Energy and Transport Committee consideration

Officials said the legality of the 2019 Act had not been called into question; Whether the Scottish Government has spoken to unions about the proposed levy. Officials said there had been discussions at the time of the passing of the 2019 Act; Whether the Scottish Government is satisfied that the levy would address the concerns of those who do not feel safe using the public transport that is available to them at certain times of the day; Whether introduction of the levy might encourage some employers to relocate to town and city centres; Support for the levy from the local government sector; Concerns from the business sector about the impact of the levy on businesses recovering from the pandemic.
Last updated: 9 September 2025

Tourism and Hospitality Sectors and Visitor Levy Convener to Minister for Public Finance

Tourism and Hospitality Sectors and Visitor Levy Convener to Minister for Public Finance.
Date published: 20 October 2023

Bile Cìs Luchd-tadhail (Alba) (Visitor Levy (Scotland) Bill - Am Bile

Visitor Levy (Scotland) Bill, Policy Memorandum.
Committees Published: 18 February 2022
Committees Date published: 15 November 2024

Report tracking the work of the Local Government, Housing and Planning Committee 2023-24 - Visitor Levy (Scotland) Bill

Visitor Levy (Scotland) Bill The Visitor Levy (Scotland) Billihttps://www.parliament.scot/bills-and-laws/bills/s6/visitor-levy-scotland-bill was introduced in May 2023 and formed a significant part of the Committee’s workload during the reporting year.
Last updated: 6 June 2025

SPBill73FMS062025accessible

Part 5 imposes penalties in relation to the levy, for instance failure to make a return, failure to pay the levy and failure to register for the levy.
Bills and laws Bill introduced: 17 June 2005

Environmental Levy on Plastic Bags (Scotland) Bill

Environmental Levy on Plastic Bags (Scotland) Bill.
Last updated: 29 August 2022

20220824_Minister to Convener

For Year Six, for the first time, Levy payers and non-levy paying SMEs will all have access to the three available strands of delivery, through colleges, the OUiS and Skills Development Scotland.

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