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Date published: 4 September 2023

Visitor Levy (Scotland) Bill - What rate(s) can be set?

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> At the launch of the Visitor Levy (Scotland) Bill on 25 May, the Scottish Government's Minister for Community Wealth and Public Finance wrote to the Chief Secretary to the Treasury, seeking clarification on whether VAT would apply to a visitor levy.
Committees Date published: 28 June 2023

Subordinate legislation considered by the Rural Affairs and Islands Committee on 28 June 2023

The policy note states that the current regulations allow that in the case of some industries that pay a levy, third party levy collectors may cover the administration cost that they may incur from collecting the levy.
Date published: 11 July 2025

Building Safety Levy (Scotland) Bill - Summary and key Bill documents

Building Safety Levy (Scotland) Bill: Financial Memorandum.
Date published: 20 February 2018

Planning (Scotland) Bill: Proposed Infrastructure Levy - What does the Bill propose?

The detailed design work on the levy would, however, consider the relationship between the levy and planning obligations.
Committees Date published: 1 December 2023

Subordinate legislation considered by the Rural Affairs and Islands Committee on 22 November 2023 - Quality Meat Scotland (Amendment) Order 2023

The levy comprises two elements— a producer levy paid by the owner of the animal when it is presented to the market for slaughter; and a processor levy paid by the owner of the animal at the time it is slaughtered.
Date published: 4 September 2023

Visitor Levy (Scotland) Bill - Part 3 - what the Bill does

Part 3 - what the Bill does If local authorities decide to introduce a visitor levy they must do so as part of a visitor levy scheme.
Committees Date published: 28 June 2023

Subordinate legislation considered by the Rural Affairs and Islands Committee on 28 June 2023 - Policy background

The policy note states that the current regulations allow that in the case of some industries that pay a levy, third party levy collectors may cover the administration cost that they may incur from collecting the levy.
Committees Date published: 17 May 2018

Stage 1 Report on the Planning (Scotland) Bill - Part 5: Infrastructure levy

The Scottish Government study which proposed the levy (2017) found that a progressive form of the levy would raise £75m [million] annually, while a flat-rate policy would raise just £39m [million] annually.
Official Report Meeting date: 7 November 2023

Local Government, Housing and Planning Committee 07 November 2023

If a local authority decides to introduce a levy, should it be required to have a plan that the levy sits in, so that everybody understands what the levy is being used for and so on?
Date published: 4 September 2023

Visitor Levy (Scotland) Bill - Potential impacts on tourist numbers

Annex to the Visitor Levy Bill: business and regulatory impact assessment.

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