Retrieved from <a href="https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/policy-memorandum-accessible.pdf" target="_blank">https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/visitor-levy-scotland-bill/introduced/policy-memorandum-accessible.pdf</a>
The Policy Memorandum also notes that the Scottish Government’s approach to a visitor levy has taken account of its overarching approach to tax policy, as set out in the Framework for Tax 2021.5Framework for Tax 2021. (2021, December).