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>
The Bill Team explained that some local authorities “see the establishment of a tourist levy as a means of raising funds to help better manage that and provide better facilities where there are high visitor numbers with a high impact” whilst others “see raising additional funds through the levy as a means of further promoting their area as a destination, therefore increasing wider local tax take and generally raising standards and facilities in that area.”2Official Report of the Local Government, Housing and Planning Committee. (2023, June 20).