Visitor Levy (Amendment) (Scotland) Bill: child rights and wellbeing impact assessment

Analysis of Evidence

The evidence that informed the CRWIA published alongside the 2024 Act has helped inform the Scottish Government’s assessment of the Visitor Levy (Amendment) (Scotland) Bill against all UNCRC requirements for the reasons set out below.

Firstly, with regards to the potential negative impacts identified in the CRWIA published alongside the 2024 Act in relation to Articles 24 and 30, these were – and continue to be – mitigated by the following:

• the 2024 Act allows to councils to introduce a visitor levy scheme if they wish to do so;
• under the 2024 Act, councils have the power to designate an exemption to their visitor levy scheme should they wish to do so;
• under the 2024 Act, Scottish Ministers have the power to introduce national exemptions; and
• the 2024 Act was written to ensure that persons booking overnight accommodation which are their main or usual place of residence are not liable for the levy and also specifically excludes Gypsy/Traveller sites owned by councils or registered social landlords.

Secondly, the potential impact of a fixed amount (or amounts) model on Article 2 will be mitigated by these same mitigations outlined above. Councils that choose to introduce such a model must take into account all potential impacts and implement relevant mitigations, including exemptions where required or different rates for different types of accommodation.

Thirdly, the technical fixes have no impact on children and young people.

The Scottish Government will consider further evidence that emerges as visitor levy schemes are introduced.

What changes (if any) have been made to the proposal as a result of this assessment?

No changes have been made to the proposal as a result of this assessment because the Scottish Government has identified a positive impact in relation to Article 31 and the potential negative impacts in relation to Articles 2, 24 and 30 can be mitigated.