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Official Report Meeting date: 24 September 2025

Meeting of the Parliament 24 September 2025 [Draft]

Visitor Levy (Impact on Hotel and Tourism Sectors) To ask the Scottish Government what recent discussions the business minister has had with ministerial colleagues regarding the impact of the visitor levy on the hotel and tourism sectors.
Official Report Meeting date: 8 May 2025

Meeting of the Parliament 08 May 2025

Cruise Ship Levy To ask the Scottish Government whether it will provide an update on its plans to introduce a cruise ship levy, including the option for local authorities to apply a “point of entry” levy.
Date published: 22 June 2022

Resource Spending Review and pre-Budget scrutiny - A New Deal for Local Government

Explore greater scope for discretionary revenue-raising, such as the Visitor Levy and the newly created Workplace Parking Levy.
Date published: 9 November 2018

Local Government finance: the Funding Formula and local taxation income - Introduction

Introduction The two taxes that directly fund local government are Non-Domestic Rates (NDR), levied on non-domestic properties, and Council Tax, levied on domestic properties.
Official Report Meeting date: 26 March 2025

Meeting of the Parliament 26 March 2025

Visitor Levy To ask the Scottish Government what ongoing assessment it is undertaking regarding the impact of the visitor levy.
Official Report Meeting date: 7 November 2023

Local Government, Housing and Planning Committee 07 November 2023

Visitor Levy (Scotland) Bill: Stage 1 The next item on our agenda is to take evidence from two panels of witnesses on the Visitor Levy (Scotland) Bill.
Official Report Meeting date: 14 November 2023

Local Government, Housing and Planning Committee 14 November 2023

Visitor Levy (Scotland) Bill: Stage 1 The next item on our agenda is to take evidence on the Visitor Levy (Scotland) Bill from two panels of witnesses.
Last updated: 20 December 2023

SG Budget response 24 25 Funding for Culture

I will keep the Committee updated on this work as it progresses. Introduction of a visitor levy 6. I recognise the benefits that a visitor levy could bring to culture and heritage organisations which attract such high numbers of people to visit Scotland and contribute economically at both local and national level.
Official Report Meeting date: 24 October 2023

Local Government, Housing and Planning Committee 24 October 2023 [Draft]

Good morning, panel. What are your views on the levy being an accommodation levy and not a visitor levy?
Committees Date published: 10 November 2019

Empty Homes in Scotland - Executive Summary

This is not acceptable and the levy should not be used solely as a revenue raising tool.

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