The Bill amends the Visitor Levy (Scotland) Act 2024, which gave local authorities the discretionary power to impose a levy in respect of persons staying in certain types of accommodation overnight. It allows local authorities to charge the levy as a fixed amount and makes other changes to the operation of the levy.
This is a Government bill
The Bill was introduced on 6 January 2026 and is at Stage 3
This Bill is at Stage 3 of the process to decide if it should become an Act.
The Bill has 2 Parts.
Part 1 makes various changes to the 2024 Act, including:
Part 2 contains final provisions and introduces a schedule of consequential and minor amendments to the 2024 Act.
The Scottish Government introduced the Bill to give local authorities further flexibility in designing and implementing the visitor levy, and to provide clearer rules to support its future operation.
Visitor Levy (Amendment) (Scotland) Bill as introduced (672KB, pdf) posted 06 January 2026
Explanatory Notes (148KB, pdf) posted 07 January 2026
Policy Memorandum (176KB, pdf) posted 07 January 2026
Financial Memorandum (275KB, pdf) posted 07 January 2026
Delegated Powers Memorandum (170KB, pdf) posted 07 January 2026
Statements on legislative competence (109KB, pdf) posted 07 January 2026
Explanatory Notes (239KB, pdf) posted 06 January 2026
Policy Memorandum (288KB, pdf) posted 06 January 2026
Financial Memorandum (351KB, pdf) posted 06 January 2026
Delegated Powers Memorandum (336KB, pdf) posted 06 January 2026
Statements on legislative competence (161KB, pdf) posted 06 January 2026
All Bills introduced in the Parliament must be accompanied by specific documents. For most Bills, this includes:
Explanatory Notes: this document provides an overview of what the Bill does, plus a more detailed explanation of individual provisions.
Policy Memorandum: this sets out the objectives of the Bill. It also lists any alternatives considered, details of consultations, and an assessment of the effects of the Bill on a range of areas.
Financial Memorandum: this sets out estimates of costs, savings, and any changes to revenues expected to result from the Bill.
Delegated Powers Memorandum: this is needed if a Bill gives powers to make subordinate legislation or allows Scottish Ministers to issue directions, guidance or codes of practice.
Statements on legislative competence: two short statements, one by the Presiding Officer and one by the Member introducing the Bill. “Legislative competence” means the powers the Parliament has to make law.
The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is not required for this Bill.
For each Bill, the Presiding Officer must decide if a 'Financial Resolution' is required. The main reasons a Bill would need a Financial Resolution are that:
If a Bill requires a Financial Resolution:
The Scottish Parliament's Information Centre (SPICe) prepares impartial research and analysis to assist MSPs in their examination of Bills and other parliamentary business.
Research briefing on the Visitor Levy (Amendment) (Scotland) Bill
The Bill was introduced on 6 January 2026
At Stage 1, the Bill is given to a lead committee. This is usually the committee whose remit most closely relates to the subject of the Bill. The lead committee will consider and report on the Bill. Other committees may also examine the Bill and report to the lead committee. Finally, there is a debate and vote by all MSPs on the general principles of the Bill. If the general principles are not agreed to, then the Bill ‘falls’ and can’t become law.
On 4 February 2026, Parliament agreed motion S6M-20669, that consideration of the Visitor Levy (Amendment) (Scotland) Bill at Stage 1 be completed by 20 February 2026.
The lead committee for this Bill is the Local Government, Housing and Planning Committee.
The lead committee will usually examine the Bill through evidence sessions. This will involve contributions from individuals and organisations, known as 'witnesses', with knowledge of the subject matter. The committee might also discuss the Bill in private sessions.
The Local Government, Housing and Planning Committee ran a call for views to help inform its examination of the Bill.
The call for views closed on 26 January 2026.
Read the Official Report of the meeting
Read the Official Report of the meeting
Letter from the Minister for Public Finance, 17 February 2026
Submission from the Holiday and Residential Parks Association (HARPA), 10 February 2026
Submission from Travelodge, 9 February 2026
Letter from the Minister for Public Finance, 9 February 2026
Letter from Minister for Parliamentary Business and Veterans, 27 January 2026
See a full list of Stage 1 correspondence for this committee
The Local Government, Housing and Planning Committee published its report on 11 February 2026.
Read the Stage 1 report on the Visitor Levy (Amendment) (Scotland) Bill
The Minister for Public Finance responded to the report on 17 February 2026
If a Bill is relevant to more than one committee, 'secondary committees' may consider and report on the general principles of the Bill to the lead committee. Some Bills may also be considered by the Delegated Powers and Law Reform Committee or the Finance and Public Administration Committee.
The Committee published its report on 20 January 2026.
Read the Delegated Powers and Law Reform Committee’s report at Stage 1
A Stage 1 debate took place on 19 February 2026 to consider and decide on the general principles of the Bill.
Read the minutes of proceedings (183KB, pdf) posted 19 February 2026
See further details of the motion
The Bill ended Stage 1 on 19 February 2026
At Stage 2, MSPs can propose changes to a Bill. These are called 'amendments'. Any MSP can suggest amendments but only members of the Stage 2 committee can decide on them.
Documents with the amendments considered and debated at the meeting held on 4 March 2026.
Marshalled List of Amendments for Stage 2 (437KB, pdf) posted 26 February 2026
Groupings of Amendments for Stage 2 (472KB, pdf) posted 26 February 2026
A Stage 2 'Marshalled List' is a list of all the amendments that have been lodged at Stage 2 (or, if the Stage is mid-way through, all those still to be dealt with). They are listed in the order in which they will be called by the convener and then decided on.
A 'Groupings' list shows how the amendments that are listed in the Marshalled List have been grouped together for debate. Each group contains amendments that are related to each other, even if they are at different places in the Marshalled List.
Additional submission from COSLA to all MSPs, 3 March 2026
Briefing from COSLA to all MSPs, 27 February 2026
Visitor Levy (Amendment) (Scotland) Bill as amended at Stage 2 (850KB, pdf) posted 04 March 2026
Supplementary Delegated Powers Memorandum (140KB, pdf) posted 05 March 2026
Supplementary Delegated Powers Memorandum (227KB, pdf) posted 05 March 2026
The Bill ended Stage 2 on 4 March 2026
At Stage 3, MSPs can propose further amendments (changes) to the Bill. These are debated and decided on in the Debating Chamber. At this stage, all MSPs can vote on them. There is then a debate on whether to pass the Bill. If the Bill is not passed, it ‘falls’ and can't become law.
MSPs can currently submit amendments ("changes") to the Bill. A daily list of amendments will be published each day that amendments are lodged or withdrawn by MSPs. Following the deadline for amendments, the Marshalled List and Groupings of Amendments will be published to replace the daily lists.
The deadline for lodging amendments is 12 noon on Thursday 12 March.
Documents with the amendments to be considered and debated at the meeting held on 19 March 2026.
Marshalled List of Amendments for Stage 3 will be published before the meeting.
Groupings of Amendments for Stage 3 will be published before the meeting.
A Stage 3 'Marshalled List' is a list of all the amendments that have been proposed at Stage 3 and that have been selected by the Presiding Officer. They are listed in the order in which they will be called by the Presiding Officer and then decided on.
A 'Groupings' list shows how the amendments that are listed in the Marshalled List have been grouped together for debate. Each group contains amendments that are related to each other, even if they are at different places in the Marshalled List.
‘Timed Groupings’ are usually produced at Stage 3 and set out how long Parliament expects to spend debating the groups of amendments.
Once MSPs have decided on the amendments, they debate whether to pass the Bill.
The Bill as passed will be published following Stage 3 proceedings.