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Committees Date published: 17 May 2018

Stage 1 Report on the Planning (Scotland) Bill - Report Recommendations

This is because of differences in the volume and nature of development and the potential impact of the infrastructure levy on the financial viability of developments.
Last updated: 4 June 2024

SPBill49FMS062024accessible

The levy is around £24.5 million per annum and is recorded as entry charge income.
Official Report Meeting date: 15 May 2024

Citizen Participation and Public Petitions Committee 15 May 2024

I understand that that will not be covered under the visitor levy but that camping sites and fixed caravans will.
Questions and Answers Date answered: 25 March 2025

S6W-35725

If a council introduces a visitor levy it is required to establish a visitor levy forum, with members from businesses, communities, and tourism organisations, to provide the council with views on a visitor levy scheme.An online reporting and payment platform is being developed...
Date published: 28 February 2022

Environmental Fiscal Measures for Scotland: - 5.2.4 Implications and emerging issues for Scotland

A greater barrier is that of running costs: UK levies on electricity are comparatively higher, at around 25%, than levies and taxes on fossil fuels used for heating (before taking into account the recent dramatic increase in prices).
Date published: 28 February 2022

Environmental Fiscal Measures for Scotland: - 5.3.3 Implications and emerging issues for Scotland

The long standing French Textile EPR scheme with its product levy provides an effective European example of the beneficial impact of EPR.
Committees Date published: 23 March 2021

Environment, Climate Change and Land Reform Committee Legacy Report - Session 5 - Financial scrutiny

Financial scrutiny The Committee’s financial scrutiny primarily focused on: carbon impacts of capital and infrastructure spending; preventative spending and wellbeing; use of fiscal instruments for environmental outcomes e.g. taxes and levies, and; the role of the budget in the green recovery.
Date published: 24 June 2020

Local Government Finance: Facts and Figures 2013-14 to 2020-21 - Local Government Glossary

COUNCIL TAX System of local taxation introduced in April 1993. It is a property tax levied on homes by local authorities. The amount levied is determined by placement of residences within 8 valuation bands (A-H).
Date published: 2 July 2019

Local government finance: facts and figures 2013-14 to 2019-20 - Local Government Glossary

COUNCIL TAX System of local taxation introduced in April 1993. It is a property tax levied on homes by local authorities. The amount levied is determined by placement of residences within 8 valuation bands (A-H).
Official Report Meeting date: 16 January 2024

Meeting of the Parliament 16 January 2024

The first question is, that motion S6M-11871, in the name of Tom Arthur, on the Visitor Levy (Scotland) Bill at stage 1, be agreed to.

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