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The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

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Last updated: 24 May 2023

SPBill28S062023

Visitor Levy (Scotland) Bill [AS INTRODUCED] CONTENTS Section P ART 1 V ISITOR LEVY 1 Power for local authorities to impose levy 2 Overview P ART 2 K EY CONCEPTS Basis and calculation of levy 3 Levy to be charged on purchase of overnight accommodation 4 Meaning of overnight accommodation 5 Calculation of levy 6 Rate for levy 7 Person liable to pay levy 8 Third party arrangements 9 Billing of overnight accommodation Exemptions and rebates 10 Exemptions and rebates P ART 3 I NTRODUCTION AND ADMINISTRATION OF THE LEVY Process 11 Scheme to impose levy 12 Prior consultation on scheme 13 Required content of a scheme 14 Publicity for introduction of scheme 15 Transitional provision Finances 16 Duty to keep separate account for scheme 17 Use of net proceeds of scheme SP Bill 28 Session 6 (2023) ii Visitor Levy (Scotland) Bill Performance 18 Annual reporting on scheme 19 Review of scheme 20 Scottish Ministers' power to regulate process P ART 4 R ETURNS AND P AYMENT C HAPTER 1 DELEGATION OF FUNCTIONS 21 Delegation of collection and enforcement functions C HAPTER 2 R ETURNS 22 Interpretation 23 Duty to make returns 24 Form and content of return 25 Duty to keep and preserve records C HAPTER 3 P AYMENT 26 Payment of levy P ART 5 ENFORCEMENT OF THE LEVY AND PENALTIES C HAPTER 1 I NVESTIGATORY POWERS Information notices 27 Power to obtain information and documents from the liable person 28 Power to obtain information and documents from third parties 29 Complying with information notices 30 Producing copies of documents 31 Further provision about powers relating to information notices 32 Information notices: general restrictions 33 Types of information 34 Protection for privileged communications between legal advisers and clients Inspection powers 35 Power to inspect business premises 36 Power to inspect business premises of third parties 37 Carrying out inspections under section 35 and 36 38 Carrying out inspections under section 35 or 36: further provision 39 Power to copy and remove documents 40 Restriction on inspection of documents 41 Electronic records Visitor Levy (Scotland) Bill iii C HAPTER 2 P ENALTIES Power to impose penalties 42 Power of local authorities to impose penalties Penalty for failure to make returns 43 Penalty for failure to make returns 44 Three month penalty for failure to make return 45 Six month penalty for failure to make return 46 Twelve month penalty for failure to make return 47 Reasonable excuse for failure to make return Penalty for failure to pay levy 48 Penalty for failure to pay levy 49 Reasonable excuse for failure to pay levy Penalty for failure to keep and preserve records 50 Penalty for failure to keep and preserve records 51 Reasonable excuse for failure to keep and preserve records Penalties for failure to comply or obstruction 52 Penalties for failure to comply or obstruction 53 Daily default penalties for failure to comply or obstruction 54 Reasonable excuse for failure to comply or obstruction Penalties for inaccurate information or documents 55 Penalties for inaccurate information or documents Concealing, destroying etc. documents 56 Concealing, destroying etc. documents following information notice 57 Concealing, destroying etc. documents following information notification Assessment and enforcement of penalties 58 Assessment of penalties 59 Enforcement of penalties 60 Failure to comply with time limit 61 Power of local authorities to reduce, suspend or waive penalties Interest 62 Interest on unpaid levy 63 Interest on penalties 64 Rate of interest Power to change penalty provisions 65 Power to change penalty provisions iv Visitor Levy (Scotland) Bill C HAPTER 3 R ECOVERY OF UNPAID AMOUNTS 66 Summary warrant C HAPTER 4 R EVIEWS AND APPEALS 67 Reviews 68 Appeals P ART 6 R EGISTERS OF L...
Last updated: 10 April 2024

PB_2021_Paper060

S6M-00914: Gordon MacDonald: Community Champions During the COVID-19 Pandemic - That the Parliament recognises the contribution of community champions during the COVID-19 pandemic, who have supported individuals and families who have been hit hard throughout this incredibly tough period; commends, in particular, Linda Williams of the Premier Broadway Convenience Store in Oxgangs, Edinburgh, for her continuing efforts to raise and disburse funds and donations from a hardship fund that she started at the beginning of lockdown in 2020; understands that the hardship fund was initially set up with the goal of raising £300 to help members of the local community who were adversely affected by lockdown, and went on to raise over £9,000 in the first two weeks, which was met by a further £1,000 donation from the store; appreciates that the fund has been used to help people who are experiencing PB/S6/21/60 financial difficulties with food, gas or electricity in the Oxgangs, Colinton Mains, Firhill and surrounding areas; recognises that, throughout lockdown, the store has also been taking telephone orders for free delivery to individuals who are self-isolating; congratulates Linda on winning the COVID Hero of 2020 award at the Scottish Local Retailer Awards for her work in setting up and running the hardship fund; thanks Linda, the staff of the Premier Broadway Convenience Store and all those who donated to the hardship fund for their efforts to support the local community throughout this difficult time, and believes that the outstanding community spirit and kindness shown by people over the last 18 months has been inspirational.
Last updated: 10 April 2024

PB_2021_Paper045

PB/S6/21/45 S6M-00914: Gordon MacDonald: Community Champions During the COVID-19 Pandemic - That the Parliament recognises the contribution of community champions during the COVID-19 pandemic, who have supported individuals and families who have been hit hard throughout this incredibly tough period; commends, in particular, Linda Williams of the Premier Broadway Convenience Store in Oxgangs, Edinburgh, for her continuing efforts to raise and disburse funds and donations from a hardship fund that she started at the beginning of lockdown in 2020; understands that the hardship fund was initially set up with the goal of raising £300 to help members of the local community who were adversely affected by lockdown, and went on to raise over £9,000 in the first two weeks, which was met by a further £1,000 donation from the store; appreciates that the fund has been used to help people who are experiencing financial difficulties with food, gas or electricity in the Oxgangs, Colinton Mains, Firhill and surrounding areas; recognises that, throughout lockdown, the store has also been taking telephone orders for free delivery to individuals who are self-isolating; congratulates Linda on winning the COVID Hero of 2020 award at the Scottish Local Retailer Awards for her work in setting up and running the hardship fund; thanks Linda, the staff of the Premier Broadway Convenience Store and all those who donated to the hardship fund for their efforts to support the local community throughout this difficult time, and believes that the outstanding community spirit and kindness shown by people over the last 18 months has been inspirational.
Last updated: 10 April 2024

PB_2021_Paper041

S6M-00914: Gordon MacDonald: Community Champions During the COVID-19 Pandemic - That the Parliament recognises the contribution of community champions during the COVID-19 pandemic, who have supported individuals and families who have been hit hard throughout this incredibly tough period; commends, in particular, Linda Williams of the Premier Broadway Convenience Store in Oxgangs, Edinburgh, for her continuing efforts to raise and disburse funds and donations from a hardship fund that she started at the beginning of lockdown in 2020; understands that the hardship fund was initially set up with the goal of raising £300 to help members of the local community who were adversely affected by lockdown, and went on to raise over £9,000 in the first two weeks, which was met by a further £1,000 donation from the store; appreciates that the fund has been used to help people who are experiencing financial difficulties with food, gas or electricity in the Oxgangs, Colinton Mains, Firhill and surrounding areas; recognises that, throughout lockdown, the store has also been taking telephone orders for free delivery to individuals who are self-isolating; congratulates Linda on winning the COVID Hero of 2020 award at the Scottish Local Retailer Awards for her work in setting up and running the hardship fund; thanks Linda, the staff of the Premier Broadway Convenience Store and all those who donated to the hardship fund for their efforts to support the local community throughout this difficult time, and believes that the outstanding community spirit and kindness shown by people over the last 18 months has been inspirational.
Last updated: 10 April 2024

PB_2021_Paper034

S6M-00914: Gordon MacDonald: Community Champions During the COVID-19 Pandemic - That the Parliament recognises the contribution of community champions during the COVID-19 pandemic, who have supported individuals and families who have been hit hard throughout this incredibly tough period; commends, in particular, Linda Williams of the Premier Broadway Convenience Store in Oxgangs, Edinburgh, for her continuing efforts to raise and disburse funds and donations from a hardship fund that she started at the beginning of lockdown in 2020; understands that the hardship fund was initially set up with the goal of raising £300 to help members of the local community who were adversely affected by lockdown, and went on to raise over £9,000 in the first two weeks, which was met by a further £1,000 donation from the PB/S6/21/34 store; appreciates that the fund has been used to help people who are experiencing financial difficulties with food, gas or electricity in the Oxgangs, Colinton Mains, Firhill and surrounding areas; recognises that, throughout lockdown, the store has also been taking telephone orders for free delivery to individuals who are self-isolating; congratulates Linda on winning the COVID Hero of 2020 award at the Scottish Local Retailer Awards for her work in setting up and running the hardship fund; thanks Linda, the staff of the Premier Broadway Convenience Store and all those who donated to the hardship fund for their efforts to support the local community throughout this difficult time, and believes that the outstanding community spirit and kindness shown by people over the last 18 months has been inspirational.
Last updated: 3 November 2022

Petition Greyhound Racing in Scotland 3 November 2022

L., Speakman, J. R., & Butterwick, R.
Official Report Meeting date: 4 October 2017

Meeting of the Parliament 04 October 2017

I whole-heartedly agree with Linda Fabiani. I know that the Lyons family, who lost a much-loved father and husband, Frank Lyons, who was a motor neurone disease campaigner, would really appreciate it if that point was followed up.
Questions and Answers Date answered: 26 July 2016

S5W-01542

Further information on the Finnish model can be found at: http://www.kela.fi/web/en/maternitypackage. S5W-01542
Last updated: 10 November 2020

Bureau minute 6 October 2020

R estricted – policy PB/S5/20/MINS/33 Minute of Parliamentary Bureau meeting 6 October 2020 at 12 PM Present: • Ken Macintosh (Chair) • Christine Grahame • Graeme Dey • Miles Briggs • Elaine Smith* • Patrick Harvie* • Willie Rennie* Apologies: • Linda Fabiani • Lewis Macdonald Officials present: • David McGill • Tracey White • Catherine Fergusson • Neil St...
Last updated: 10 November 2020

Bureau minute 29 September 2020

R estricted – policy PB/S5/20/MINS/32 Minute of Parliamentary Bureau meeting 29 September 2020 at 12 PM Present: • Ken Macintosh (Chair) • Christine Grahame • Graeme Dey • Miles Briggs • Elaine Smith* • Patrick Harvie* • Willie Rennie* Apologies: • Linda Fabiani • Lewis Macdonald Officials present: • David McGill • Tracey White • Catherine Fergusson • Neil...

Can't find what you're looking for?

If you're having trouble finding the information you want, please contact [email protected].