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

Key Findings

The provisions of the Bill are focused on providing councils with greater flexibility on the model of visitor levy they can choose to adopt. Given the discretionary nature of the visitor levy, councils are required to undertake their own impact assessments to ensure that any model takes account of specific local circumstances.

Age - neutral assessment result

Further to the EQIA published alongside the 2024 Act, the Scottish Government does not consider that the Visitor Levy (Amendment) (Scotland) Bill has any material impact on people of different ages. Further analysis of the impact of the Bill on children and young people can be found in the accompanying Child Rights and Wellbeing Impact Assessment (CRWIA). Under the 2024 Act, councils are able to design and apply local exemptions to any visitor levy scheme based on age, should they determine that is appropriate.

Disability - neutral assessment result

Further to the EQIA published alongside the 2024 Act, the Scottish Government does not consider that the Visitor Levy (Amendment) (Scotland) Bill has any material impact based on disability.

Under the 2024 Act, individuals in receipt of specific disability benefits and allowances can, where the cost of the levy is passed on to visitors, seek reimbursement of any visitor levy paid or can be exempt from paying it. In addition, councils can design and apply local exemptions where appropriate, for example, those travelling for medical treatment.

Sex - neutral assessment result

Further to the EQIA published alongside the 2024 Act, the Scottish Government does not consider that the Visitor Levy (Amendment) (Scotland) Bill has any material impact based on sex.

Pregnancy and maternity - neutral assessment result

Further to the EQIA published alongside the 2024 Act, the Scottish Government does not consider that the Visitor Levy (Amendment) (Scotland) Bill has any material impact based on pregnancy or maternity.

In comparison with a percentage-based model, under a fixed amount model, visitors who purchase lower-cost accommodation could, where the cost of the levy is passed on to visitors, pay an amount of levy which is a higher proportion of their total accommodation cost relative to those who purchase higher-cost accommodation. This may have a limited impact on women and their families who are required to travel and stay overnight in commercial accommodation in order to access medical treatment associated with their pregnancy and maternity. This would only impact those who are staying in areas where a council has chosen to introduce a fixed amount model. Councils are able to design schemes which set different fixed amounts of levy for different types of accommodation and could choose to introduce an exemption for those travelling to access medical treatment.

Gender reassignment - neutral assessment result

Further to the EQIA published alongside the 2024 Act, the Scottish Government does not consider that the Visitor Levy (Amendment) (Scotland) Bill has any material impact based on gender reassignment.

In comparison with a percentage-based model, under a fixed amount model, visitors who purchase lower-cost accommodation could, where the cost of the levy is passed on to visitors, pay an amount of levy which is a higher proportion of their total accommodation cost relative to those who purchase higher-cost accommodation. This may have a limited impact on people who are required to travel and stay overnight in commercial accommodation in order to access medical treatment associated with their gender reassignment. This would only impact those who are staying in areas where a council has chosen to introduce a fixed amount model. Councils are able to design schemes which set different fixed amounts of levy for different types of accommodation and could choose to introduce an exemption for those travelling to access medical treatment.

Sexual orientation - neutral assessment result

Further to the EQIA published alongside the 2024 Act, the Scottish Government does not consider that the Visitor Levy (Amendment) (Scotland) Bill has any material impact based on sexual orientation.

Race - neutral assessment result

Further to the EQIA published alongside the 2024 Act, the Scottish Government does not consider that the Visitor Levy (Amendment) (Scotland) Bill has any material impact based on race.

Marriage and civil partnership - neutral assessment result

Further to the EQIA published alongside the 2024 Act, the Scottish Government does not consider that the Visitor Levy (Amendment) (Scotland) Bill has any material impact based on marriage and civil partnership.

Religion or belief - neutral assessment result

Further to the EQIA published alongside the 2024 Act, the Scottish Government does not consider that the Visitor Levy (Amendment) (Scotland) Bill has any material impact based on religion or belief.

Exemptions

Thirdly, the Visitor Levy (Amendment) (Scotland) Bill does not seek to change the provisions made in the 2024 Act that was drafted in a way that defines eligible overnight accommodation as a room, space or other accommodation at a type of premises that is provided for residential purposes otherwise than as the individual’s only or usual place of residence. This wording means that in most cases it will exclude individuals who are homeless or at risk of homelessness, refugees and asylum seekers and Gypsy/Traveller communities from being liable to pay the levy.