Visitor Levy Bill - call for views

Overview

This page provides information about submitting a detailed response to the Committee about the Visitor Levy (Scotland) Bill.

If you would like to make brief and general comments about the Bill, join in the conversation on our engagement website.

Visitor Levy (Scotland) Bill

The Scottish Government has proposed a new law which would allow local authorities to introduce an additional charge when someone pays for overnight accommodation.

MSPs on the Scottish Parliament’s Local Government, Housing and Planning Committee are looking at the details of the proposals, and want to know what people think about them.

Knowing your views will help them think about ways that could improve the proposed law, and whether the draft Bill should be passed into law by the whole Parliament.

If you would like to provide a detailed response to the Committee about the Bill, please complete a submission form, linked to at the bottom of the page.

For convenience, the questions which the Committee is looking for responses to can be found below:

Q1) What are your views on whether local authorities should have a power to place a levy (a type of additional charge or fee) on top of the price charged for overnight accommodation in their area? 
 
Q2) Given that the Bill is likely to result in different councils introducing a visitor levy in different ways or not doing so at all, what impact do you think the Bill will have in your area and across different parts of Scotland? For example, this could include any impact (positive or negative) on local authority finances, local accountability and flexibility, businesses, or on numbers of overnight visitors. 
 
Q3) Do you agree with the Bill’s definitions of a “chargeable transaction” and of “overnight accommodation”? If not, what definitions do you think would be better? 
 
Q4) What are your views on the Bill’s proposal to allow councils to set the levy as a percentage of the chargeable transaction? Are there any other arrangements that you think might be better? If so, please give examples and a short description of the reasons why. 
 
Q5) What are your views on the absence of an upper limit to the percentage rate (which would be for councils to decide) and that it could be different for different purposes or different areas within the local authority area, but not for different types of accommodation? 
 
Q6) The Bill would allow councils to apply local exemptions and rebates to some types of guests if they choose to.  It also allows the Scottish Government to set exemptions and rebates on a national basis where it considers it appropriate. What are your views on the Bill’s proposals in relation to exemptions and rebates? 
 
Q7) Do you agree with the Bill’s requirements around the introduction and administration of a visitor levy scheme, including those relating to consultation, content, and publicity (Sections 11 to 15)? Are there any other requirements you think should be met before any introduction of the levy in a given area? 
 
Q8) What are your views on the Bill’s requirements for local authorities in respect of records keeping, reporting, and reviewing? (Sections 16, 18 and 19) 
 
Q9) The Bill requires that net proceeds of the scheme should only be used to “achieve the scheme’s objectives” and for “developing, supporting, and sustaining facilities and services which are substantially for or used by persons visiting the area of the local authority for leisure purposes.” Do you agree with how the Bill proposes net proceeds should be used and if not, how do you think net proceeds should be used? 
 
Q10) What are your views on the Bill’s requirements for accommodation providers to identify the chargeable part of their overnight rates, keep records, make returns, and make payments to relevant local authorities? Are there any other arrangements that you think would be better, for example, by reducing any “administrative burden” for accommodation providers? 
 
Q11) Do you have any comments on Part 5 of the Bill (Enforcement and Penalties and Appeals)? Are there any other arrangements that you think might be more appropriate in ensuring compliance and reducing the risk of avoidance? 
 
Q12) Do you have any comments on the issues that the Scottish Government proposes to deal with in regulations after the Bill has been passed? (Set out in the Delegated Powers Memorandum) Are there any that you think should be included in the Bill itself rather than being dealt with by regulations and if so, why? 
 
Q13) Do you have any comments on the accuracy of the estimated costs for the Scottish Government, local authorities, accommodation providers and others as set out in the Financial Memorandum and Business and Regulatory Impact Assessment (BRIA)?  

To help you do this, you may wish to read the following background information about the proposals and the key terms that it would be helpful to understand:

More information about how the Bill would work (PDF)

If you would like to make brief and general comments about the Bill, join in the conversation on our engagement website.