Some written submissions received by the Committee, in response to a call for views on the Visitor Levy (Amendment) (Scotland) Bill, raised issues that were relevant to the instruments being considered, including on:
Views on the impact of the potential introduction of a flat-fee model on the accuracy of returns;iWritten submissions from AirBnB, VisitScotland and Scottish Land and Estates
The clarity provided in the Bill over the point at which a transaction becomes chargeable and how this would improve accuracy of returns;iiWritten submissions from Holiday...