Policy actions  4 of 4

Tourism tax discussion

We are facilitating a national discussion on the issue of a tourism tax, to allow all relevant and interested parties to share their views and evidence for and against.

We are holding events where people will be able to share their views, and also inviting interested parties to submit their position papers and comments.

Aims and intended outcomes

The discussion process does not intend to set out a position on whether a tourism tax is a positive or negative policy, either at a national or local level, and  we are not seeking to test an existing Scottish Government policy position on a tourism tax.

The national discussion will aim to:

  • seek views on the need for, and purpose of, a Tourism Tax in Scotland, in the context of current challenges and future opportunities for supporting sustainable tourism in Scotland
  • encourage debate on available options for addressing underlying challenges and opportunities within Scotland’s sustainable tourism sector
  • encourage partners and stakeholders to provide and share evidence of probable impacts of a Tourism Tax on the tourism sector, visitor economy and local government
  • encourage partners and stakeholders to articulate challenges and issues that would need to be addressed, were devolution of a Tourism Tax power to the local authority level to be considered or taken forward

Through this national discussion we aim to develop greater shared acknowledgement and understanding  of the evidence, opportunities and challenges around a tourism tax from the perspectives of partners in local government, the tourism industry, and the wider stakeholder community. 

We have prepared a discussion paper to help inform and structure the discussion events and the wider discussion. If you wish to provide views or evidence towards the questions raised in the discussion document, or to contribute your views to the national discussion in writing, please send your comments to tourismdiscussion@gov.scot

Participants unable to attend the events will be invited to submit position papers on the national discussion questions. Business associations, DMOs and other groups involved in the visitor economy can submit their comments to the tourism discussion mailbox, tourismdiscussion@gov.scot.

To assist in analysis, submissions should ideally address the key themes and questions as set out in the discussion paper.