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Committee reports Date published: 11 February 2026

Local Government, Housing and Planning Committee report on Stage 1 of the Visitor Levy (Amendment) (Scotland) Bill - Section 1 - Basis on which levy is to be charged

Therefore, the ability to charge a levy based on a flat fee was welcomed by many respondents to the Committee's call for views on the current Bill.iiWritten submissions from: Best of Scotland Holidays, Dalata Hotel Group, Destination Orkney, South Lanarkshire Council, Glen Nevis Holidays, UKHospitality Scotland, Historic Houses Scotland, Edinburgh Hotels Association, UKinbound, Falkirk Council, Village Hotels, Scottish Passenger Agents' Association, Scottish Land & Estates, Tom Marshall, Michael Breslin, Julie Rickards, Paul Phillips, Kacey George, Sheena Dinan, Kate Copestake, George Eckton, David McAspurn, Peter Leveson, Edele Murphy, Argyll and Bute Council, The Highland Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers -initial joint response, Booking.com, Dumfries and Galloway Council The support for a flat-fee model was often presented alongside expression of critical views of the current percentage model,iiWritten submissions from: Best of Scotland Holidays, Holiday and Residential Parks Association, UKinbound, Village Hotels, Scottish Land & Estates, VisitArran, Kacey George, Davar Bed and Breakfast, Reserve travel ltd. including from stakeholders who were initially in favour but found it unworkable in practice.ivWritten submission from: Scottish Passenger Agents' Association Most accommodation providers, industry bodies, and some councils view a flat fee as: simpler and more transparent for visitors.iiWritten submissions from: Best of Scotland Holidays, Glen Nevis Holidays, UKHospitality Scotland, Historic Houses Scotland, Edinburgh Hotels Association, Village Hotels, Forge Holiday Group, Loch Lomond and The Trossachs National Park, Tom Marshall, Julie Rickards, Paul Phillips, Sheena Dinan, Kate Copestake, George Eckton, Peter Leveson, Edele Murphy, Argyll and Bute Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers -initial joint response easier to administer for businesses, particularly SMEs and micro-operators, specifically because of lack of a need to separate the core accommodation costs from the 'additional' costs such as parking, meals, etc., when calculating the basis for the percentage levy.iiWritten submissions from: Best of Scotland Holidays, Glen Nevis Holidays, Edinburgh Hotels Association, South Lanarkshire Council, Destination Orkney, UKHospitality Scotland, Historic Houses Scotland, Scottish Passenger Agents' Association, Aberdeenshire Council, Fife Council, Argyll and Bute Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers -initial joint response, Davar Bed and Breakfast more compatible with booking systems, online travel agents (OTAs), and tour operators.iiWritten submissions from: Edinburgh Hotels Association, UKinbound, Argyll and Bute Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers -initial joint response, Booking.com, Reserve travel ltd. easier for councils, in that it was thought to be less likely to generate errors, disputes, or non-compliance than a percentage-based model.iiWritten submissions from: Edinburgh Hotels Association, Scottish Land & Estates, Argyll and Bute Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers -initial joint response, Booking.com It would also allow for more predictable revenues.iiWritten submissions from: South Lanarkshire Council, Best of Scotland Holidays, UKHospitality Scotland, Historic Houses Scotland, Fife Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers -initial joint response However, some stakeholders felt that it was not necessary to introduce the option to base a levy on a flat rate model, and pointed to the amount of work and consideration already given to all the options, calling instead for consistency in applying existing solutions.iiWritten submissions from City of Edinburgh Council, Stirling Council, Awaze, UK STAA Moreover, some respondents argued that percentage‑based levies are more progressive and future-proof, as they track accommodation price, seasonality and inflation automatically, and avoid regressive impacts on low‑cost stays.iLocal Government, Housing and Planning Committee, Official Report, 27 January 2025, Cols 8 and 15; Written submissions from: Scottish Hostels, City of Edinburgh Council; Some submissions, including from Stirling Council, felt the flat-rate model, and different ways in which this could be applied, exacerbated complexity: "...a landscape where each council has a choice of three different levies (i.e. a percentage, a per person per night charge, a per room charge) with differing rates within that will raise compliance costs for agents, platforms and property managers with properties in different councils, adding particular implementation challenges for online platforms which would have to set up more complex booking systems to allow for different levy calculations."
Last updated: 17 December 2021

SPCB minute 2 December 2021

The SPCB approved the budget bid for 2022-23 and indicative forecast for 2023-24.
Last updated: 6 October 2022

Budget 2023 to 24 letter from Comhairle 26 August 2022

Budget 2023 to 24 letter from Comhairle 26 August 2022.
Committee reports Date published: 26 January 2023

Instruments considered by the Delegated Powers and Law Reform Committee during the second quarter of the Parliamentary Year 2022-23

The bill confers powers exercisable in devolved areas on UK Ministers alone and on UK and Scottish Ministers concurrently. UK Infrastructure Bank Bill Lodged on 2 September 2022 and the Committee considered this on 25 October 2022.
Committee reports Date published: 23 March 2023

New vessels for the Clyde and Hebrides: Arrangements to deliver vessels 801 and 802 - Future transport ferries governance arrangements

This will be progressed as part of Project Neptune.5Correspondence to the Convener from Rt Hon Nicola Sturgeon, First Minister, Scottish Government. (2022, November 30). Retrieved from <a href="https://www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2022/new-vessels-fm-to-pac-30-nov-2022-links.pdf" target="_blank">https://www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2022/new-vessels-fm-to-pac-30-nov-2022-links.pdf</a> On 8 September 2022, the current Minister for Transport made a statement to the Scottish Parliament confirming that the final Project Neptune report had been published.
Official Report Meeting date: 25 October 2023

Citizen Participation and Public Petitions Committee 25 October 2023

On rereading the submissions, I note that the Scottish National Investment Bank’s submission is dated 13 March, which is a long time ago now, and that the minister provided a submission on 6 April.
Last updated: 15 April 2024

Electoral Commission written response 12 April 2024

For your information, the information on electoral registers held by us and accessible during the cyber-attack was the following: • The names and addresses of anyone in Great Britain who was registered to vote between 2014 and 2022, the names of those registered as overseas voters in the same period, and the names and addresses of anyone registered in North...
Last updated: 6 September 2022

20220702_Mr Reade_submission

They therefore have two energy sources – diesel generators and a very large battery bank. They will be making the longest ferry crossing on pure electric propulsion yet achieved anywhere in the world, with an enormous 5Mwh onboard battery bank.
Last updated: 24 August 2022

20220702JReadesubmission

They therefore have two energy sources – diesel generators and a very large battery bank. They will be making the longest ferry crossing on pure electric propulsion yet achieved anywhere in the world, with an enormous 5Mwh onboard battery bank.
Questions and Answers Date answered: 21 May 2025

S6W-37523

To ask the Scottish Government how much funding it has provided to the Scottish National Investment Bank in the current parliamentary session to date, and how much it estimates it will have provided by the end of the current parliamentary session.

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