The Visitor Levy (Amendment) (Scotland) Bill New legislation has been published that gives councils more choice in how they design and apply a visitor levy.
Currently local authorities have the power to apply a charge on overnight stays based on a percentage of accommodation cost but the new bill proposes giving councils additional powers to set the levy as a fixed amount. It also doesn’t require councils to introduce a levy, but provides additional options for those that choose to do so.
If passed by Parliament, the legislation will also allow councils to set a range of fixed amounts, such as for different geographical locations, times of year or types of accommodation.
In addition, the Bill clarifies how accommodation providers should report to councils and how levies are applied to sales made through third parties such as travel agents. Under a fixed amount model, councils will also be able to apply the levy on a per person per night or a per night basis.
Public Finance Minister Ivan McKee said, “When we introduced the original visitor levy legislation, we wanted to empower councils to implement a scheme that was right for their areas and easy to understand for local businesses.
“We worked closely with councils and tourism bodies when the original legislation was considered and passed by Parliament. These new proposals will give councils even more flexibility and provide clarity to businesses.
“We want to ensure visitor levies are an effective option for councils who choose to introduce them to boost investment in local economies and services.”
If the Bill is passed, councils may choose to introduce a visitor levy that is based on either the existing percentage rate model or a fixed amount model.
Subject to the parliamentary timetable, it is hoped the Bill will be passed in the current session.
