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>, the Scottish Government explains why:
We have heard from stakeholder feedback that due to the complexity of routes to market in the industry (such as the use of online...