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Questions and Answers Date answered: 10 December 2021

S6W-04676

The levy is collected by our travel provider and paid back annually.
Questions and Answers Date answered: 23 January 2024

S6W-24499

These comprise three national taxes: Scottish Aggregates Tax, Air Departure Tax, and a Building Safety Levy; and three local taxes: Visitor Levy, Cruise Liner Levy, and a Local Carbon Land Tax.
Questions and Answers Date answered: 16 December 2022

S6W-12767

To ask the Scottish Government what lessons it can learn from the reported use of an expert working group during the introduction of the UK Aggregates Levy, and whether it will consider establishing a similar working group during the introduction of a Scottish Aggregates Levy.
Questions and Answers Date answered: 19 February 2025

S6W-34488

The Visitor Levy is a discretionary power for local authorities to use.
Questions and Answers Date answered: 5 September 2024

S6W-29000

The levy is not expected to come into effect until April 2026 at the earliest.
Official Report Meeting date: 5 March 2024

Finance and Public Administration Committee 05 March 2024

If there is optimum utilisation—or near enough—at the moment, would increasing the levy have the impact that you would desire of creating an incentive to do more recycling?
Last updated: 14 November 2023

SPBill38PMS062023accessible

The proposals set out in Part 2 of the Bill reflect detailed discussions with Revenue Scotland and take account of existing relevant legislative provisions applying to the UK taxes, including the UK Aggregates Levy, Landfill Tax and Stamp Duty Land Tax.
Last updated: 2 September 2024

Clyde Fishermens Association Statement

We note that a number of responders have suggested landing levies etc. It would be worth considering with the increasing costs associated with fishing from Seafish levies to additional crew and MCA costs, how reduced the ability to pay for such a scheme would be to small inshore fishing boats who are already struggli...
Last updated: 26 August 2024

ReformScotland15August

Critically, it recognised that empowerment didn’t create postcode lotteries 4 – rather, it was a matter of local accountability and decision making: “We consider there should be a range of taxes or charges from which they should be free to choose to levy to meet local circumstances and needs.
Last updated: 26 August 2024

ReformScotland

Critically, it recognised that empowerment didn’t create postcode lotteries 4 – rather, it was a matter of local accountability and decision making: “We consider there should be a range of taxes or charges from which they should be free to choose to levy to meet local circumstances and needs.

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