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The reason for this approach is partly explained in the Financial Memorandum1Scottish Government. (2023). Visitor Levy (Scotland) Bill, Financial Memorandum.
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.
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.