Visitor Levy (Amendment) (Scotland) Bill: child rights and wellbeing impact assessment
Child rights and wellbeing impact assessment (CRWIA) for the Visitor Levy (Amendment) (Scotland) Bill.
POST ASSESSMENT REVIEW AND SIGN-OFF
Planning for the review of impact on children’s rights and wellbeing.
The 2024 Act requires Scottish Ministers to review the operation of the Act and prepare a report on that review. The review must set out an assessment of the impact of schemes on businesses and communities. The Scottish Government would propose that this review would also provide an appropriate opportunity to review the impact on children’s rights and wellbeing. The first review under the 2024 Act would cover a three year period from the day after the first scheme comes into effect. This means that the review would be carried out in summer 2029. 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. 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 implementation period requirements to be met.
Sign off:
- Policy Lead Signature and Date of Sign Off: David Storrie, 11 December 2026
- Deputy Director Signature and Date of Sign Off: Catriona MacKean, 16 December 2026
- CRWIA team first contacted: December 2025