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

Step Four – Assessment

The ICIA published alongside the 2024 Act highlighted a range of unique impacts on island communities that remain relevant in relation to the Visitor Levy (Amendment) (Scotland) Bill. These include the geographical remoteness of islands that can generate a number of particular challenges:

• island residents may need to travel to the mainland to access services, for example to attend medical appointments, and this may necessitate overnight stays on the mainland;
• medical or other professionals travel to islands to provide essential services which may not otherwise be available, and may have to stay overnight to deliver those services;
• transport disruption or timetables can further compel overnight stays outwith the control of the individual; and
• the cost of visiting some islands is different from the costs if tourists stay only on the mainland, for example higher transport costs to reach an island, and the higher cost of operating a business may impact on visitor spend or be passed on to visitors.

A council that chooses to introduce a visitor levy, whether using a percentage-based or fixed amount (or amounts) model, may create potential barriers for persons on island communities who require overnight accommodation in another area for the purposes of accessing public services. The 2024 Act allows councils to designate an exemption to their visitor levy scheme should they wish to do so. Scottish Ministers also have the power to introduce national exemptions through subordinate legislation. The Visitor Levy (Amendment) (Scotland) Bill does not change these provisions. Further, councils that choose to introduce a visitor levy will be required to undertake their own impact assessments that take account of specific local circumstances.