Visitor Levy (Scotland) Bill: island communities impact assessment
An island communities impact assessment (ICIA) considering the potential impact of the introduction of the Visitor Levy (Scotland) Bill on island communities.
1 A stronger and more resilient Scotland: the Programme for Government 2022 to 2023
2 The background and policy context, as well as specific provisions, are outlined at length in the Policy Memorandum, which this impact assessment should be read alongside.
3 The Highlands and Islands region is comprised of the Highland, Moray, Orkney Islands, Shetland Islands and Eilean Siar local authorities.
4 Government of the Balearic Islands – Tax for Sustainable Tourism
5 Visit Malta – Environmental Contribution charge
6 Scottish Government - Consultation on The Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax
7 Report on the findings from the Scottish Government’s consultation on the Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax
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