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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.
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.
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.
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.