The Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax

This report presents findings from the Scottish Government’s consultation on the Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax. The consultation ran from 9 September to 2 December 2019.

Annex 1 - Organisations responding to the consultation

Accommodation provider (hotel) (N=49)
Accor Hotels T/A Novotel/Ibis Glasgow
Argyll Hotel (Iona) Ltd.
Ashbank Hotel
Bruntsfield Hotel
Cairn Hotel
Cannock Troon Hotel LLP
Chardon Hotels Ltd.
Courtyard by Marriott Edinburgh West
Courtyard by Marriott Edinburgh City Centre
Crowne Plaza / Holiday Inn Express Aberdeen Airport
Crowne Plaza Royal Terrace
DoubleTree by Hilton Edinburgh Airport
Dundee Hotel Ltd.
Edinburgh Marriott Hotel
Glendola Leisure (Holdings) Ltd. (Carlton George Hotel, Le Monde and Angel's Share)
Holiday Inn Edinburgh
Holiday Inn Edinburgh City West
Holiday Inn Express Edinburgh Royal Mile
Holiday Inn Glasgow Airport
Hotel Eilean Iarmain
Hotel Indigo Edinburgh - Princes Street
Ibis Edinburgh Centre South Bridge
Ibis Hotel Royal Mile - Hunter Square
Ibis Styles Edinburgh St Andrew Square
InterContinental Hotels Group
Jura Hotel Company Ltd.
Keavil House Hotel
Kimpton Charlotte Square Hotel
Loch Kinord Hotel
Loch Melfort Hotel & Restaurants
McMillan Hotels Ltd.
Mercure Caledonian Hotel
Mercure Edinburgh Princes Street Hotel
Milton Hotels Ltd.
Norton House Hotel & Spa
Park Inn by Radisson Aberdeen
Parliament House Hotel
Place Hotels
Radisson Hotel Group
RW Greenside Place Ltd. T/A The Glasshouse Hotel
Sheraton Grand Hotel and Spa Edinburgh
Splendid Hospitality Group LLP
Strathclyde Hotel LLP
The Bonham Hotel Edinburgh
Waldorf Astoria Edinburgh The Caledonian
West Highland Hotel
YOTEL Edinburgh
Accommodation provider (other) (N=67)
Amazing Apartments Ltd.
Aparthotel Adagio Edinburgh Royal Mile
Argyll Caravan Park
Argyll Holidays
Argyll House Self-Catering Holiday Apartments
Auchrannie Resort
Balmuirfield House B&B
Barnsoul Caravan Park
Belhaven Bay Caravan & Camping Park
Belvedere Guest House and Self-Catering
Bourne Leisure
Cairnsmill Caravan Park
Caravan and Motorhome Club
Cardoness Holiday Park
Castle Point Caravan Site
Cawdor House
Cooper Cottages
Coruisk House Ltd.
Craigtoun Meadows Ltd.
D V Cottages Ltd.
Dormont Estate
Dougarie Estate
Ellister Lodge
Faskally Caravan Park
First Apartments
Five Turrets Ltd.
Gael Holiday Homes
Gillespie Leisure
Glen Nevis Holidays
Glendaruel Caravan Park
Glendrynoch Cottages
Inchnadamph Lodge Hostel / B&B
Islay65 Luxury Self-Catering
Kadore Yacht Charter
Kildermorie Partnership
Kinloch Campsite
Kippford Holiday Park
Lagafater Holidays
Lilliardsedge Holiday Park & Golf Course
Linwater Caravan Park
Lip na Cloiche
Lochy Caravan Park Ltd.
Lovat House B&B
Mill House B&B
Mortonhall Caravan & Camping Park
Mossyard Caravan Park
Mouswald Lodge Park
Orkney Marinas Ltd.
Portavadie Estates Ltd.
Prestwick Holiday Park
RBH Hospitality Management Ltd.
Riverside Caravan Park (Hawick) Ltd.
Runach Arainn
Sandgreen Caravan Park
Scottish Youth Hostels Assocation (known as Hostelling Scotland)
Scouts Scotland
Straigona B&B
Straven Guesthouse
Tantallon Caravan & Camping Park
Tarbat Free Church Continuing Caravan Site
The Camping and Caravanning Club
The Dupplin Trust 2000
The Gorsten Bed and Breakfast
Westlands Country Park
Wilder Ways
Business organisation (N=7)
Aberdeen and Grampian Chamber of Commerce
Caithness Chamber of Commerce
Edinburgh Chamber of Commerce
Federation of Small Businesses
Inverness Chamber of Commerce
Scottish Chambers of Commerce
The Scottish Council for Development and Industry
Community council or residents' association (N=5)
Aultbea Community Council
Grassmarket Residents' Association
Mull and Iona Community Trust
Tiree Community Council
West Kintyre Community Council Argyll
Heritage or culture organisation (N=12)
Culture Counts
Edinburgh Festival Fringe Society
Edinburgh World Heritage
Festivals Edinburgh
Historic Houses Scotland
John Muir Trust
Keep Scotland Beautiful
Keith and Dufftown Railway Association
Loch Rannoch Conservation Association
National Trust for Scotland
Shetland Amenity Trust
The Cockburn Association
Local authority (N=22)
Aberdeen City Council
Aberdeenshire Council
Angus Council
Argyll and Bute Council
City of Edinburgh Council
Comhairle nan Eilean Siar
Dundee City Council
East Ayrshire Council
East Lothian Council
Falkirk Council
Glasgow City Council
Highland Council
Inverclyde Council
North Ayrshire Council
North Lanarkshire Council
Orkney Islands Council
Shetland Islands Council
South Lanarkshire Council
Stirling Council
West Dunbartonshire Council
West Lothian Council
Other (N=5)
Jansvans Ltd.
London North Eastern Railway (LNER)
Maze Marketing
Stonehaven & N E Scotland Twinning Group
Struan Property Ltd.
Other representative organisation (N=5)
British Marine & British Marine Scotland
National Farmers' Union Scotland (NFUS)
Scottish Islands Federation
Scottish Land & Estates
Transform Scotland
Other tourism or hospitality business or organisation (N=7)
Camera Obscura & World of Illusions
Hart Holidays Ltd.
Kincardine Castle
McKinlay Kidd
Richans Retreat
Stonegate Pub Company
Port authority (N=3)
Forth Ports Ltd.
Lerwick Port Authority
Port of Cromarty Firth
Professional body (N=10)
Association of Accounting Technicians (AAT)
BEFS (Built Environment Forum Scotland)
Chartered Institute of Taxation
Institute of Chartered Accountants of Scotland
Institute of Chartered Accountants in England and Wales
Institute of Revenues, Rating and Valuation
Law Society of Scotland
Scottish Licensed Trade Association
Scottish Property Federation
The Chartered Institute of Logistics and Transport (UK) (Scottish Region)
Public body (N=6)
Creative Scotland
Highlands and Islands Enterprise
Historic Environment Scotland
Loch Lomond & The Trossachs National Park Authority
Museums Galleries Scotland
The Cairngorms National Park Authority
Tourism and hospitality industry representative organisation (N=10)
Association of Scotland's Self-Caterers
British Holiday & Home Parks Association
Cruise Scotland
ETOA (European Tourism Association)
Scottish Beer & Pub Association
Scottish Country Sports Tourism Group
Scottish Tourism Alliance
The National Caravan Council
UK Hospitality
Tourism development or promotion organisation (N=11)
Argyll and the Isles Tourism Cooperative
Culture Aberdeen
Destination Orkney
Explore Kintyre & Gigha
Lanarkshire Area Tourism Partnership
Moray Speyside Tourism
Outer Hebrides Tourism CIC
Shetland Tourism Association
Visit West Lothian
VisitArran Ltd.
Wild Scotland
Trades union, political party or campaign organisation (N=5)
Edinburgh Trade Union Council
Glasgow Labour Group
Living Rent & 38 Degrees
Unite the union Scotland

How to access background or source data

The data collected for this social research publication:

☒ are available via an alternative route (published responses are available online at Citizen Space).

☒ may be made available on request, subject to consideration of legal and ethical factors. Please contact for further information.



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