Visitor Levy (Amendment) (Scotland) Bill: island communities impact assessment

Step Three – Consultation

As above, the decision to introduce a new piece of legislation to make changes to the 2024 Act was informed by engagement with councils, tourism businesses and organisations that represent tourism businesses. The Scottish Government has continued to engage with island councils, communities and tourism businesses. This has informed the decision to introduce the Visitor Levy (Amendment) (Scotland) Bill to provide councils with greater flexibility.

The ICIA published alongside the 2024 Act highlighted findings from a public consultation that was open for 12 weeks and invited views on the principles for allowing councils to choose to apply a levy on visitors staying overnight. The Scottish Government also held 15 public engagement sessions, six of which were held with island communities. These sessions considered: local discretion and community involvement, use of funds, impact on island tourism, exemptions and inclusion of cruise ships. As above, island councils have undertaken their own consultations, community engagement and research that have raised issues relevant to specific island communities. Reports from Orkney Islands Council, Shetland Islands Council, Comhairle nan Eilean Siar have highlighted the potential merits of alternative forms of generating revenue such as a point of entry charge.