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Last updated: 22 September 2025

PE2179_B

Qualitatively, the disproportionality of levy charging relating to each Rateable Value (RV) banding is seen as a substantial cause of BID failure.
Last updated: 7 May 2024

DFMToConvener_19Apr24

They were also asked whether the powers for a Building Safety Levy in Scotland should be devolved to the Scottish Parliament.
Committees Date published: 4 November 2024

Report on the Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024 [draft] - The Draft Order

Revenues from the levy must be used to fund building safety expenditure in Scotland.
Date published: 4 September 2023

Visitor Levy (Scotland) Bill - Appeals

The reason for this approach is partly explained in the Financial Memorandum1Scottish Government. (2023). Visitor Levy (Scotland) Bill, Financial Memorandum.
Last updated: 13 November 2024

Budget_CabSecFLGToConvener_29Oct24

This will include consideration of how private jets are treated. Visitor levy Whether VAT applies to a visitor levy is a decision for the UK Government.
Committees Date published: 21 December 2023

Stage 1 Report on Visitor Levy (Scotland) Bill - Scottish Government consultation

In its view, β€œit is about getting the levy and its application right if it goes ahead.
Committees Published: 4 June 2025

Visitor levy

Read the correspondence . Visitor levy. Visitor levy.
Last updated: 25 May 2022

20220211ECYPCtoCabSecSkills

We also note that non-levy paying SMEs are now benefiting from the fund, albeit in a more limited way than those who pay the levy. 30.
Committees Date published: 31 October 2023

Delegated powers in the Visitor Levy (Scotland) Bill at Stage 1 - Annex B - correspondence with the Scottish Government

We would plan to take the same approach to the use of the power under section 10 of the Bill to create national-levy exemptions to the charging of a visitor levy.
Committees Published: 2 October 2025

Visitor Levy – Follow-up

Read the correspondence. Visitor Levy – Follow-up. Visitor Levy – Follow-up.

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