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Last updated: 7 June 2023

Chamber_Minutes_20230607

Prioritising Scottish Tourism: Liz Smith moved S6M-09340—That the Parliament believes that the tourism sector is a crucial element in the future sustainability of the Scottish economy; regrets the SNP-Scottish Green Party administration’s failure to prioritise tourism, and the weaknesses in Scotland’s infrastructure with the resulting detrimental effect on connectivity across rural and island areas, including failures in ferry services and the delay in progressing the dualling of both the A9 and the A96; notes the concern amongst the hospitality sector about the introduction of a visitor levy...
Committees Date published: 2 July 2019

Under Construction: Building the future of the sector in Scotland

The Committee highlights concerns in the construction industry about what is regarded as a 'double levy' - the apprenticeship levy and the CITB levy.
Date published: 4 September 2023

Visitor Levy (Scotland) Bill - Why a percentage rate rather than a flat rate?

The Scottish Government has opted for the latter option and provides the following reasons: The level of visitor levy paid will be proportionate to the cost of accommodation and so reflects the amount of money a visitor is prepared to spend on accommodation.
Questions and Answers Date answered: 17 June 2025

S6W-38567

The Scottish Government recognises that this could lead to smaller developers being disproportionately impacted by the introduction of the Scottish Building Safety Levy.The Building Safety Levy (Scotland) Bill, therefore, includes provisions for an annual allowance of housing units that are to be levy-free, which wil...
Official Report Meeting date: 3 September 2025

Meeting of the Parliament 03 September 2025 [Draft]

It is also clear that the energy profit levy is biting investment hard, and I find it staggering that there is no sign of the promised £200 million—paltry though that may be—from the UK Government.
Official Report Meeting date: 1 October 2025

Meeting of the Parliament 01 October 2025 [Draft]

The law as passed entitles local authorities to charge a visitor levy only on a percentage basis. It does not allow them the opportunity to charge a flat-rate tax, which is the method that is employed in many places in Europe where a visitor levy has been applied.
Committees Date published: 14 October 2019

Pre Budget Report: Draft 2020/21 Budget - Producer responsibility

Producer responsibility In conjunction with taxes and levies which would fall mainly on individuals, the Committee also considered producer responsibility in tackling behavioural change.
Questions and Answers Date answered: 6 February 2024

S6W-24747

HIE continue to offer practical support through their existing wide-range of client products and programmes. In addition, the Visitor Levy (Scotland) Bill would give councils the power to introduce a visitor levy in all or part of their area to raise funding for local tourism facilities and services.
Questions and Answers Date answered: 22 November 2021

S6W-03845

Any business flights taken by Ministers and Scottish Government employees are subject to a carbon levy payment. Pre-Covid the levy collected approximately £40,000 per year, and is used to compensate for carbon emissions generated.
Last updated: 28 February 2024

UKSI The Official Controls Fees and Charges Amendment Regulations 2024

This will enable fees and charges to be levied away from a BCP or CP. Under the BTOM, not all consignments will be required to attend a BCP.

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