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

The Scope of the EQIA

A comprehensive EQIA was published alongside the 2024 Act and concluded that the introduction of a visitor levy would be unlikely to impact people with protected characteristics. Further, given the discretionary nature of the visitor levy, local authorities must undertake their own impact assessments to ensure that any scheme takes account of specific local circumstances.

The EQIA published alongside the 2024 Act was informed by the findings of a public consultation and engagement with stakeholders from the tourism industry, councils and wider businesses. There was also engagement with stakeholder organisations representing the nine protected characteristics under the Equality Act 2010 (age, disability, sex, pregnancy and maternity, gender reassignment, sexual orientation, race, marriage and civil partnership and religion and belief).

In developing this Bill, the Scottish Government is mindful of the three needs of the Public Sector Equality Duty: to eliminate unlawful discrimination, harassment and victimisation; advance equality of opportunity between people who share a protected characteristic and those who do not; and foster good relations between such people.

In considering all nine protected characteristics, the Scottish Government notes that the protected characteristics listed along with other considerations are not independent of each other and that some people may have to deal with complex and interconnected issues related to disadvantage at any one time.