There are 7,629 results relating to "levi"
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Date published:
4 September 2023
Visitor Levy (Scotland) Bill - The road to legislation
As part of the 2019-20 Budget agreement between the Scottish Government and the Scottish Green Party , the Scottish Government committed to consult on the principles of a locally determined ‘tourist tax’ or visitor levy and introduce legislation to permit local authorities to introduce such a visitor levy if they con...
Date published:
28 February 2022
Environmental Fiscal Measures for Scotland: - 3.2.1 Commentary on Specific Measures
These are explained in more detail here along with specific issues to note.
Levies
Where a levy does not result in revenues being accrued by the Scottish Government, Scotland does have the power to introduce them; it’s worth noting in this context that sometimes the term “levy...
Last updated:
10 June 2024
Explanatory Notes Planning (Scotland) Bill
Paragraph 7 deals with collection and enforcement of the levy. Paragraph 7(a) makes provision for infrastructure-levy regulations to set out how the levy and any penalties for late payment can be collected.
Official Report
Meeting date:
20 April 2022
Rural Affairs, Islands and Natural Environment Committee 20 April 2022
If levy payers reject the board’s proposals on how the levy will be spent, how can the levy payers influence the proposals?
Official Report
Meeting date:
21 May 2025
Meeting of the Parliament 21 May 2025
(S6O-04677) I am answering the question as the minister responsible for the visitor levy. The Visitor Levy (Scotland) Act 2024 requires local authorities to prepare and publicise an assessment of the impact of any proposals to introduce a visitor levy, including on local bu...
Last updated:
20 April 2023
Keeling schedule 2007 Act
(e) the function of making a decision under section 23(2) to be exercised only by any of its committees, (f) the function of making a direction under section 24(2) to be exercised only by any of its © 147 Legal Profession and Legal Aid (Scotland) Act 2007 asp 5 (Scottish Act) committees. (3) The Commission may not authorise the exercise of any of the following functions under sub-paragraph (1)— (a) the approval of annual reports and accounts; (b) making of rules under section 32(1); (c) determining the amount of the annual general levy...
Last updated:
11 June 2024
Planning (Scotland) Bill as Amended at Stage 2
Expenditure of levy income 15 (1) Infrastructure-levy regulations may make provision about the particular purposes for which local authorities may apply infrastructure-levy income. (2) In sub-paragraph (1), “infrastructure-levy income” ...
Official Report
Meeting date:
24 May 2023
Meeting of the Parliament 24 May 2023
Transient Visitor Levy (City of Edinburgh Council) To ask the Scottish Government what its response is to the reported concerns of the City of Edinburgh Council that it could still be two years away from having the powers to implement a transient visitor levy.
Last updated:
20 April 2023
SPBill25FMS062023accessible
In 2021/22 the SLCC levy on the profession totalled £3.9m.
Date published:
6 December 2024
Scottish Budget 2025-26 - Tax Strategy
The main Budget document refers to plans for a Cruise Ship Levy and Carbon Land Tax, but these are not referred to in the Tax Strategy document.
