Visitor Levy (Amendment) (Scotland) Bill: equality impact assessment

Visitor Levy (Amendment) (Scotland) Bill: Equality Impact Assessment - Results

Summary of aims and desired outcomes of Policy:

The Visitor Levy (Amendment) (Scotland) Bill, will give councils flexibility to set a visitor levy using a fixed amount model as an alternative to the current percentage-based approach. The decision to introduce a new bill has been informed by engagement with councils, tourism businesses and industry bodies and builds on work undertaken ahead of the Visitor Levy (Scotland) Act 2024 (“the 2024 Act”).

The Bill seeks to further develop the framework established in the 2024 Act, which provided local authorities with discretionary powers to introduce a levy on the purchase of overnight accommodation. This discretionary visitor levy mechanism strengthens local democracy and local choice potentially raising revenue which would contribute to the cost of maintaining the public services that support tourism and enhance the visitor experience.

Directorate: Local Government Directorate

Division: Local Government and Analytical Services

Team: Local Taxation