Visitor Levy (Scotland) Bill: equality impact assessment

Key Findings

Age

The most recent sample data from the International Passenger survey (Q2 2022^[1]) noted that the largest age group of international visitors to the UK was 25-34 year olds (19.9% of arrivals). Persons over 65 made up 10.5% of international arrivals in Q2 2022, while children under 16 made up just 3.4%.

The 2020 Scottish Household Survey^[2] noted that younger age groups had notably higher rates of attending a cultural event or visiting places of culture than older age groups.

In examining other tourist levies in use overseas, one exemption that is often applied is for children and young people. In Barcelona, children under 16 are exempt from the levy. Other authorities such as Berlin offer a specific exemption for children staying as part of a study trip by an authorised school.^[3] Further analysis of our assessment of a VL on children and young people can be found in the accompanying Child Rights and Wellbeing Impact Assessment.

We recognise the need for local authorities to take the needs of children and young people into account when devising a VL scheme. The Bill will therefore allow local authorities to design and apply an exemption to their VL based on age, should they feel it appropriate.

Disability

The provisions in the Bill apply to all visitors staying in bookable overnight accommodation that is not their usual place of residence, and do not make any distinction based on disability.

Sex

The provisions in the Bill apply to all visitors staying in bookable overnight accommodation that is not their usual place of residence, and do not make any distinction based on sex.

There is little data on use of overnight accommodation broken down by sex. The most recent sample data from the International Passenger survey noted that 45% of international visitors in Q2 2022 were female, 55% male. The 2020 Scottish Households Survey noted that attendance at a cultural event or place in the last 12 months was broadly similar between women (45%) and men (43%).

Pregnancy and maternity

The provisions in the Bill apply to all visitors staying in bookable overnight accommodation that is not their usual place of residence, and do not make any distinction based on pregnancy and maternity. Consideration has been given on the impact on those who are pregnant or parents, in terms of any need to secure overnight accommodation for the purposes of seeking medical treatment.

Local authorities will have the power to designate local exemptions for a VL scheme in their area. In using this power, local authorities will be supported by national guidance, developed in partnership with local government and the tourist industry. The Bill will also provide Scottish Ministers with powers to create national exemptions through subordinate legislation.

Gender reassignment

The provisions in the Bill apply to all visitors staying in bookable overnight accommodation that is not their usual place of residence, and do not make any distinction based on gender reassignment.

Consideration has been given for those who require medical treatment as part of a person's gender reassignment process. Local authorities will have the power to designate local exemptions for a VL scheme in their area, which could include an exemption on for those accessing medical treatment, if they so wish. In using this power, local authorities will be supported by national guidance, developed in partnership with local government and the tourist industry. The Bill will also provide Scottish Ministers with powers to create national exemptions through subordinate legislation.

Sexual orientation

The provisions in the Bill apply to all visitors staying in bookable overnight accommodation that is not their usual place of residence, and do not make any distinction based on sexual orientation. There is no data available that suggests visitors with the sexual orientation characteristic will be disadvantaged through the provisions in the Bill.

Race

The provisions in the Bill apply to all visitors staying in bookable overnight accommodation that is not their usual place of residence, and do not make any distinction based on race. One specific group was identified to be impacted by the introduction of a VL.

There is limited data available on the racial and ethnic makeup of visitors to Scotland, as survey work is usually undertaken on the basis of country of origin for overseas tourists. In 2021, 73% of visitors from abroad came from the Europe region.^[4]

Through consultation and engagement with stakeholders, one specific group was identified as being potentially impacted by the Bill – Gypsy/Traveller communities. We understand that Gypsy/Travellers use a number of public and private sites across Scotland, including seasonal sites and land suitable for negotiated stopping. We also understand that Gypsy/Travellers use mainstream holiday sites for seasonal travel.

The Bill has been written to ensure that those who are booking overnight accommodation (including campsite or motorhome pitches) which is their main or usual place of residence will not be liable for the levy. Gypsy/Traveller sites that are provided by a local authority or registered social landlord are also excluded in the types of overnight accommodation to which a VL can be applied This reflects that such sites are where Gypsy/Travellers live, for at least part of the year, or visit as part of their culture and traditions, and it is important to protect this distinctive aspect of one of Scotland's important minority communities.

Members of the Gypsy and Traveller community may also use commercial sites for overnight accommodation other than for their main of usual place of residence. Where local authorities consider this event should be exempt for a VL, they will have the power to designate this as a local exemption. In using this power, local authorities will be supported by national guidance and best practice on designing exemptions for a VL scheme. This guidance will developed in partnership with local government, community and equality stakeholders, and the tourist industry.

In addition, the Bill will also provide Scottish Ministers with powers to create national exemptions through subordinate legislation.

Marriage and civil partnership

The provisions in the Bill are not expected to have any impact on the marriage and civil partnership characteristic. Overnight accommodation relating to weddings and civil partnership ceremonies would be subject to a visitor levy, provided it met the qualifying criteria. As a VL will be a discretionary local power, local authorities could if they so wish choose to apply an exemption to the levy for such events.

Religion or belief

We are aware that a small minority of people will visit Scotland for religious purposes. In 2021 there were 23,000 international visits (4.8% of the total) where the purpose of the trip was designated as miscellaneous, which includes for religious reasons, as well as other reasons such as health, or to study. As these visits will likely be in respect to a specific place or institution, we believe it would be appropriate for local authorities to decide on whether to consider an exemption to the levy on the basis of religious grounds.

Analysis has confirmed the need for due consideration and understanding of local users of overnight accommodation and the landscape of equalities and vulnerable groups in the area. Local authorities have a duty of care to those in its local authority area under the Public Sector Equality Duty included in the Equality Act 2010. We are confident that this ensures any inequalities which may result from an implementation of a VL will be recognised, considered and addressed through both local authority decision making and the statutory EQIA consultation.

National Consultation results - exemptions

The consultation document asked about where responsibility for exemptions should lie (either national or local) and provided suggestions of what vulnerable groups might be covered by national exemptions. A following question asked respondents to consider if exemptions what any additional exemptions might be, and provided suggestions for this based on European examples. From the results, 78% of respondents thought exemptions should be on a national basis, with local authority respondents evenly divided on whether the exemptions should be set out in the national legislation, or whether local authorities should have scope to select some exemptions. A small majority (52%) of respondents supported exemptions for children and young people, while a large minority (46%) supported exemptions for disabled people, those registered blind and deaf, and their carers.

There is great variety in the exemptions that are used in different overseas jurisdictions that have a tourism tax. Most commonly, exemptions are given to people with disabilities and their carers, children under a certain age and homeless people. It is evident that the more exemptions offered the more complicated a VL scheme becomes to operate.

Efficient and effective operation of exemptions for vulnerable groups also requires a means of determining eligibility. In some cases this is difficult to establish and may be perceived as an invasion of privacy. For example, some members of the population do not own identification documents (such as passport or driving licence).