6. VisitScotland (2018), Scotland’s Tourism Performance: Summary Report 2018. https://www.visitscotland.org/binaries/content/assets/dot-org/pdf/research-papers-2/2018-national-tourism-stats-summary.pdf
7. Scottish Government Input-Output Tables. Estimates include adjustments for the imports purchased by the sector, and include an estimate of capital expenditure undertaken by the sector, https://www.gov.scot/Input-Output
8. ONS (2019) International Passenger Survey; VisitEngland, VisitScotland and Visit Wales
(2019) Great Britain Tourism Survey
13. Scottish Government (2015), Scotland’s Economic Strategy https://www.gov.scot/publications/scotlands-economic-strategy/
14. Scottish Government (2018), Economic Action Plan https://economicactionplan.mygov.scot/
16. Tourism Scotland 2020 Strategy https://scottishtourismalliance.co.uk/wp-content/uploads/2019/03/Tourism-Scotland-2020-final.pdf
23. Scotland Act 1998 https://www.legislation.gov.uk/ukpga/1998/46/contents
26. The Immigration (Hotel Records) Order 1971 http://www.legislation.gov.uk/uksi/1972/1689/made
27. A relevant factor may be whether VAT would apply to the amount charged. VAT is reserved to the UK Parliament and the operation of the scheme is matter for HMRC. We do however recognise that this issue concerns stakeholders and we will engage with HMRC on the implications of the different approaches.
29. Consumer Protection from Unfair Trading Regulations 2008 (SI 2008/1277) http://www.legislation.gov.uk/uksi/2008/1277/pdfs/uksi_20081277_en.pdf
30. Note that visitor numbers for regions add up to more than the national total as the same person may spend nights in more than one location during their visit.
31. ONS (2019) International Passenger Survey 2015-18, VisitEngland, VisitScotland and Visit Wales
(2019) Great Britain Tourism Survey 2015-18.
32. The Inter-Departmental Business Register (IDBR) is maintained by the Office for National Statistics (ONS) and is a database of all registered enterprises operating in the UK i.e. enterprises that are registered for VAT and/or PAYE. It covers 99% of economic activity in the UK. Those excluded are small sole traders or partnerships with no employees and an annual turnover of less than the VAT threshold (£83,000 in 2017).
33. Scottish Government (2018), Transient Visitor Taxes: Supporting a National Discussion, p15. https://www.gov.scot/publications/transient-visitor-taxes-scotland-supporting-national-discussion/
34. For more information on data held by STR see https://www.str.com
35. Information published in 2019 to ETOA members https://etoa.org/destinations/tourist-tax-rates/. Information presented may no longer be current given ETOA has set up an observatory to monitor changes and should not be relied on commercially.
36. Additional sources: Berlin.de Information for visitor’s on Berlin’s hotel occupancy tax; https://www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuerzahler-/steuer-abc/information-berlin-hotel-occupancy-tax-150351.en.php;
Hamburg Tourismus Introduction of the culture and tourism tax in Hamburg https://www.hamburg.de/fb/nav-steuern-2013/3742264/kttg2013.html;