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

Background

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 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 enhancing the visitor experience.

The Bill will contribute to the following national outcomes: communities, economy, environment and fair work and business.

The Bill will affect visitors, both international and domestic, who use overnight accommodation in an area where the council chooses to introduce a visitor levy scheme. The Bill will also affect councils, local residents and businesses where a levy is implemented, either directly or indirectly.