Visitor Levy (Amendment) (Scotland) Bill
Overview
The Local Government, Housing and Planning Committee is seeking views on the Visitor Levy (Amendment) (Scotland) Bill.
Those views will inform the Committee’s scrutiny.
About this call for views
The Local Government, Housing and Planning Committee scrutinised the Visitor
Levy (Scotland) Bill in 2023.
A call for views was issued on 26 June 2023 and received 376 responses. In addition to the Call for Views the Committee also produced a digital consultation tool inviting people to share their views about the potential introduction of a visitor levy.
Responses to the call for views
The Committee also heard from experts and organisations. It then wrote a report on its own view of the bill.
Stage 1 Report on the Visitor Levy (Scotland) Bill
After further parliamentary scrutiny and debate, the Bill was passed on 28 May 2024 and became an Act on 5 July 2024.
On 2 December 2025, the Minister for Public Finance wrote to the Local Government, Housing and Planning Committee to notify it of the Scottish Government’s intention to introduce legislation “…early in the new year to give councils greater flexibility over how they design and implement a visitor levy.”
Letter from the Minister for Public Finance (2 December 2025)
The Visitor Levy (Amendment) (Scotland) Bill was introduced on 6 January 2026.
The 2 December letter highlights 4 main objectives of the proposed bill:
- To allow local authorities to charge a levy using either a percentage based system or a flat rate;
- When using a fixed fee model, to allow local authorities to apply the levy on a ‘per person, per night’ or a ‘per night’ basis.
- To clarify the point at which a chargeable transaction is made in third party sales; and
- Providing that levy returns should be based on the date of occupancy rather than the date of booking or payment.
The Bill also provides Scottish Ministers with a power to make regulations to further amend the operation of Parts 2 and 3 of the 2024 Act.
How to contribute
Please answer the call for views by completing the submission form below.
We welcome written views in English, Gaelic, Scots or any other language.
You can also give your views to the Committee in a BSL video. If you send a video, we will arrange for a translation and pay for this. You can send a video through a file transfer service such as WeTransfer, or upload to YouTube and share it as a private link with us by email.
Questions in this call for views
The Committee seeks your views on:
- Allowing for a flat fee to be charged
- Do you believe this change is necessary? Yes/No
- Please explain why
- Allowing for a flat fee model to contain different fees for different circumstances such as different geographical locations, times of year or types of accommodation
- Do you believe this change is necessary? Yes/No
- Please explain why
- Clarification of the point of chargeable transaction in cases where accommodation is sold through a third party, such as online travel agents, digital platforms tour operators, or booking intermediaries. The chargeable transaction is the first sale by the liable person (typically the accommodation provider) to that third party.
- Do you believe this change is necessary? Yes/No
- Please explain why (In your response, please state the advantages and disadvantages for councils and accommodation providers)
- Clarification that levy returns should be calculated based on the date of occupancy, not the date of booking or payment.
- Do you believe this clarification is necessary? Yes/No
- Please explain why (In your response, please state the advantages and disadvantages for councils and accommodation providers)
- The powers in section 6 of the Bill which Scottish Ministers to amend the operation of parts 2 and 3 of the 2024 Act via regulations.
- Do you believe this change is necessary? Yes/No
- Please explain why
- What is your view on the Scottish Government’s engagement with stakeholders prior to the introduction of the new Bill?
- What is your view on the timescales available for consideration of this Bill?
- Is there anything else you wish to tell us about the proposed legislation and accompanying documents?
Analysis
The Scottish Parliament Information Centre (SPICe) will prepare a summary and analysis of responses.
If we receive a very high volume of submissions, this may need to be prepared based on a sample of submissions.
Confidentiality and publication of responses
Our privacy notice on submissions explains how we will process evidence sent to the Committee, and your personal information.
Scottish Parliament privacy notice
The call for views closes on 26 January 2026.
Please note that submissions received after this deadline may not contribute to the Committee’s consideration of the issues.
Submit your views
Interests
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