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

Step Six – Making adjustments to your work

The Visitor Levy (Amendment) (Scotland) Bill will give councils greater flexibility with regard to the model they can choose to introduce should they decide to do so. As above, the provisions of the 2024 Act allow councils to apply a visitor levy to all or parts of an area to take account of the needs of different communities. The Visitor Levy (Amendment) (Scotland) Bill does not change the statutory requirement under the 2024 Act for councils to consult with local communities and businesses prior to the introduction of any visitor levy scheme. Councils are also required to undertake their own impact assessments to take account of specific local circumstances and monitor impact on outcomes.