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Last updated: 14 November 2023

SPBill38FMS062023accessible

Although the UK Government’s stated policy intention was for the rate to increase annually, it has remained frozen between 2009 and 2022. The Levy will increase to £2.03 per tonne in 2024-25.
Questions and Answers Date answered: 30 September 2024

S6W-30101

To ask the Scottish Government whether it will provide an update on progress on the provision of guidance to businesses on the Visitor Levy (Scotland) Act 2024. Under the Visitor Levy (Scotland) Act VisitScotland have a duty to prepare and publish guidance for local authorities on the introduction and administration of a visitor levy.
Questions and Answers Date answered: 9 September 2024

S6W-29085

To ask the Scottish Government, regarding any impact in Scotland, what discussions it has had with the new UK administration regarding the status of gambling levy legislation. Engagement on the development of the gambling levy has continued at official level with UK Government and Welsh officials since the UK General Election on 4 July 2024.The formal consultation process has concluded; we are currently awaiting publication of the consultation response to facilitate further discussions on the structure of the levy.
Questions and Answers Date answered: 28 November 2023

S6W-22938

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate.
Questions and Answers Date answered: 8 November 2023

S6W-22594

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate.
Questions and Answers Date answered: 8 November 2023

S6W-22597

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate.
Questions and Answers Date answered: 8 November 2023

S6W-22595

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate.
Questions and Answers Date answered: 8 November 2023

S6W-22596

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate.
Questions and Answers Date answered: 23 September 2025

S6W-40461

To ask the Scottish Government, in light of the framework legislation on the matter, how it will enforce Sections 13 and 19 of the Visitor Levy (Scotland) Act 2024 to ensure that funds raised by a local authority through such a levy are reinvested in tourist infrastructure only.
Questions and Answers Date answered: 20 March 2024

S6W-26155

To ask the Scottish Government, as part of any work that it is undertaking to understand and address gambling harms in Scotland, what discussions it has had with the UK Government regarding (a) its proposed statutory levy on gambling operators and (b) the rates that gambling operators should pay in the event that the levy is introduced.

Can't find what you're looking for?

If you're having trouble finding the information you want, please contact [email protected].