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

Recommendations and Conclusion

Councils implementing a visitor levy could consider exemptions for individuals travelling for medical treatment, including pregnancy, maternity, and gender reassignment, as best practice. They should also review impacts on disabled people and other vulnerable groups when designing local schemes.

The Scottish Government has determined that the Visitor Levy (Amendment) (Scotland) Bill does not have any material impact on any of the protected characteristics, although there is the potential for limited impact with regard to those travelling to access medical treatment in connection with their pregnancy and maternity or gender reassignment.

The EQIA published alongside the 2024 Act indicated that a percentage model would mean that any charge would be proportionate to the price of the accommodation. 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. The decision to introduce greater flexibility to allow councils to introduce a fixed amount model was informed by significant engagement with tourism businesses and industry bodies as well as councils.

As above, 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 and appropriate mitigations are in place.

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.