Visitor Levy (Scotland) Bill: island communities impact assessment

Footnotes

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