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Questions and Answers Date answered: 22 September 2022

S6W-10950

To ask the Scottish Government when it plans to publish its proposed Local Visitor Levy Bill. As set out in the Programme for Government 2022-23, a Local Visitor Levy Bill will be introduced to the Scottish Parliament this parliamentary year.  
Questions and Answers Date answered: 13 June 2024

S6W-28031

To ask the Scottish Government when it plans to introduce regulations under section 74 of the Visitor Levy (Scotland) Bill, as passed. The Government plans to commence the Visitor Levy (Scotland) Bill within three months of the Bill receiving Royal Assent.  
Questions and Answers Date answered: 29 January 2025

S6W-33667

To ask the Scottish Government whether it can provide a specific timeline for the launch of the delayed cruise ship levy consultation. The Scottish Government plans to launch a formal public consultation on a potential local authority cruise ship levy in Scotland in February this year.
Last updated: 6 February 2020

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Sub-paragraph (5) requires the adjudicator to take account of non- levy income when setting the levy rate (or rates).
Questions and Answers Date answered: 9 June 2025

S6W-38180

To ask the Scottish Government what discussions it has had with the tourism sector regarding any alternatives to the current model of the Visitor Levy (Scotland) Act 2024. The Scottish Government has had a range of discussions with a number of stakeholders regarding implementing the Visitor Levy (Scotland) Act 2024,...
Questions and Answers Date answered: 10 November 2022

S6W-11761

To ask the Scottish Government whether it has considered levying a residential property developer tax.
Official Report Meeting date: 2 April 2025

Economy and Fair Work Committee 02 April 2025

We have around 100 construction companies in Scotland that pay two levies—a levy to the CITB and the apprenticeship levy—and they understandably find that unfair, because it is not clear where the levy is being invested.
Committees Date published: 19 September 2024

Delegated powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill (as amended at Stage 2) - Introduction

The Lead Committee was the Finance and Public Administration Committee. The UK Aggregates Levy (“UKAL”) is an environmental tax aimed at reducing the extraction of primary aggregate which is crushed rock, gravel and sand used in construction.
Date published: 28 February 2022

Environmental Fiscal Measures for Scotland: - 5.6 Environmental tourism tax

In this section a new fiscal measure for Scotland is explored, one which is commonly used in other countries and prior to the pandemic it was being widely discussed as a new tax or levy option. Commonly referred to as a “tourist tax” it is primarily a source of local government funding.
Questions and Answers Date answered: 30 August 2024

S6W-29094

The duty to prepare and publish guidance under section 23 of the Visitor Levy (Scotland) Act 2024 falls on VisitScotland.

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