Some written submissions received by the Committee, in response to a call for views on the Visitor Levy (Amendment) (Scotland) Bill, raised issues that were relevant to the instruments being considered, including on:
Views on the impact of the potential introduction of a flat-fee model on the accuracy of returns;iWritten submissions from AirBnB, VisitScotland and Scottish Land and Estates
The clarity provided in the Bill over the point at which a transaction becomes chargeable and how this would improve accuracy of returns;iiWritten submissions from Holiday and Residential Parks Association (previously British Holiday and Home Parks Association), Best of Scotland Holidays, Orkney Islands Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers (ASSC) - Joint Written Submission, Awaze, UK Hospitality Scotland, Edinburgh Hotels Association,Scottish Hostels, Institute of Chartered Accountants...