This is widely seen as essential to:
avoid double charging;
protect commercial confidentiality;
enable accurate reporting and certainty for accommodation providers on the price on which the levy is to be based where third party transactions are involved;
support compliance; and
reduce the administrative burden on accommodation providers.viWritten submission from: Comhairle Nan Eilean Siar, Stirling Council, Best of Scotland Holidays, Holiday and Residential Parks Association, Dalata Hotel Group, Destination Orkney, Glen Nevis Holidays, UKHospitality Scotland, Historic Houses Scotland, Edinburgh Hotels Association, Hostelling Scotland, Scottish Passenger Agents' Association, VisitScotland, Awaze, Orkney Islands Council, Scottish Hostels, Institute of Chartered Accountants...