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

Mitigation Record

Issue or risk identified and relevant UNCRC requirement

As above, the potential negative impacts identified in the CRWIA published alongside the 2024 Act in relation to Articles 24 and 30 still exist and the potential regressive nature of a scheme using a fixed amount (or amounts) model may also have an impact in relation to Article 2.

Action taken / to be taken

There are mitigations already in place under the provisions of the 2024 Act. Councils choosing to set up a visitor levy scheme will have to make sure that they are acting compatibly with their own duties in relation to UNCRC requirements in setting up the schemes and using exemptions as appropriate. Further, the Scottish Ministers may also provide for national exemptions under the 2024 Act and the exclusions already written into the 2024 Act in relation to Gypsy/Traveller sites remain.

Date action to be taken or was taken

Councils choosing to set up a visitor levy scheme will need to consider these issues and consider relevant mitigations. The first visitor levy scheme using a percentage-based model will be introduced by City of Edinburgh Council in July 2026, followed by Glasgow City in January 2027 and Aberdeen City in April 2027. At present, the Scottish Government anticipates that the earliest date that a council could introduce a fixed amount (or amounts) model would be around summer/autumn 2028, allowing for the Bill’s provisions to be commenced and consultation and proposed 18-month implementation period requirements to be met.

As a result of the evidence gathered and analysed against all wellbeing indicators, will the proposal contribute to the wellbeing of children and young people in Scotland?

The Scottish Government has determined that the specific provisions of the Visitor Levy (Amendment) (Scotland) Bill will not make a material contribution to the wellbeing of children and young people in Scotland, although there are potential positive impacts in relation to Article 31 that remain.

The provisions of the Visitor Levy (Amendment) (Scotland) Bill are fiscal in nature and do not directly influence the wellbeing domains of Safe, Healthy, Achieving, Nurtured, Active, or Responsible. For “Included” and “Respected,” while the Bill itself does not create new rights or obligations for children and young people, the Scottish Government will encourage councils to engage with these groups during scheme design and communicate decisions clearly. This approach helps ensure that children and young people feel informed and respected in local decision-making processes.

Safe: Not applicable

Healthy: Not applicable

Achieving: Not applicable

Nurtured: Not applicable

Active: Not applicable

Respected: Not applicable

Responsible: Not applicable

Included: Not applicable

How will you communicate to children and young people the impact that the proposal will have on their rights?

The Scottish Government will continue to engage with councils that choose to introduce a visitor levy scheme and, where practical, help to promote best practice regarding communicating with children and young people. The Scottish Government would encourage councils to consider their engagement channels to get the views of children and young people, for example through YoungScot, social media platforms.