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Date published: 8 June 2017

Air Departure Tax (Scotland) Bill: Consideration prior to Stage 3 - Stage 1 - Key issues

Recognising that such a bill is necessary to ensure that a tax on the carriage of air passengers from Scottish airports can be levied from 1 April 2018, the Committee supported the general principles of the Bill, while raising a number of issues requiring further consideration.
Last updated: 29 May 2025

HousingBillStage2LetterfromCabSecSJ

See  www.lobbying.scot St Andrew’s House, Regent Road, Edinburgh EH1 3DG      www.gov.scot rates, this is something that can be considered as part of the LBTT review. Infrastructure levy Considers, in the context of Amendment 550, that retaining the power to establish an infrastructure levy in relation...
Questions and Answers Date answered: 10 September 2024

S6W-29095

There is no requirement under the Visitor Levy (Scotland) Act 2024 for guidance made under section 23 of the Act to be published before a local authority consults on potential visitor levy scheme.
Official Report Meeting date: 9 October 2024

Meeting of the Parliament 09 October 2024

Ross Greer is right about sustainability and right to think about additional levies. However, I do not think that the levies that he has talked about, such as those for supermarkets, are enough to cover that sustainability.
Questions and Answers Date answered: 21 November 2023

S6W-22790

To ask the Scottish Government what assessment it has made of any potential double charging for boats that do not include accommodation under the provisions in the Visitor Levy (Scotland) Bill. Boats that are moored in one location for weeks or months, primarily as a safe haven, will not be liable for a visitor levy...
Committees Date published: 28 June 2023

Subordinate Legislation Considered by the Delegated Powers and Law Reform Committee on 27 June 2023

Section 96(4) states that the Scottish Ministers may not give their approval to the making of an order establishing a board whose cross-border functions include functions relating to Scotland, or an order dissolving an existing levy body or a board whose cross-border functions include functions relating to Scotland.
Questions and Answers Date answered: 16 August 2024

S6W-28834

To ask the Scottish Government whether it will provide an update on its work to introduce a cruise ship levy. The Government is open to giving local authorities the power to introduce a cruise ship levy.
Committees Date published: 31 October 2023

Delegated powers in the Visitor Levy (Scotland) Bill at Stage 1 - Overview of the Bill

According to paragraph 22 of the Policy Note, the Bill pursues a single overall objective, “to give a discretionary power to local authorities to introduce a levy on stays in overnight accommodation in all, or part of their area if they choose to do so”.
Questions and Answers Date answered: 14 November 2023

S6W-22604

To ask the Scottish Government when it plans to publish its proposals for a Building Safety Levy. The Scottish Government intends to consult on the policy design of a devolved Building Safety Levy once an agreement has been reached with the UK Government on the transfer of legislative competence.
Official Report Meeting date: 10 September 2024

Finance and Public Administration Committee 10 September 2024

Therefore the levy is, in effect, an employment tax.

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