The Policy Memorandum states that “this list is not exhaustive, and the policy intention is that any premises that are offered for residential purposes, other than to be an individual’s usual place of residence, are liable for the charge.”1Scottish Government. (2023). Visitor Levy (Scotland) Bill Policy Memorandum. 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> However, the Bill makes clear that this does not apply to gypsy and traveller sites, or to accommodation in a vehicle, or on board a vessel, that is undertaking a journey involving one or more overnight stops.