Retrieved from <a href="https://bprcdn.parliament.scot/published/CEEAC/2022/10/31/e510946b-d0be-4b3b-bb83-f9e6acc9ed0c/CEEACS062022R6.pdf" target="_blank">https://bprcdn.parliament.scot/published/CEEAC/2022/10/31/e510946b-d0be-4b3b-bb83-f9e6acc9ed0c/CEEACS062022R6.pdf</a>
In responding, the Cabinet Secretary stated that “money raised from the local visitor levy will be required to be spent on the visitor economy, such as visitor related infrastructure, or promoting and improving the visitor offer in a local authority’s area”, noting that “before it could introduce a local visitor levy a local authority would be required to consult and publish its plan on how it planned to use any funds raised through the levy.”2Scottish Government. (2022, December 20).