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Bills and Laws

Visitor Levy (Scotland) Bill

The Bill aims to allow a visitor levy, a type of fee or tax, to be charged on overnight stays in some types of accommodation. Section 4 of the Bill explains what types of accommodation these could be. This means that a certain amount of money would be paid to the local authority every time someone stayed overnight in accommodation like a hotel, bed and breakfast or holiday cottage (unless it is the place where the person usually lives). Each local authority would be able to decide if it wanted to introduce a charge and what the level of the charge should be. 

The Bill ended Stage 3 on 28 May 2024


Stage 2 - Changes to detail

MSPs can propose changes (“amendments”) to the Bill. The amendments are considered and decided on by a committee.

The Bill ended Stage 2 on 12 March 2024


On 21 February 2024, Parliament agreed motion S6M-12234, that consideration of the Visitor Levy (Scotland) Bill at stage 2 be completed by 22 March 2024.

Meeting on amendments

Documents with the amendments considered at the meeting held on 12 March 2024.

Read the minutes of proceedings

Meeting on 12 March 2024

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Bill as amended at Stage 2

Additional information from the Scottish Government on the Bill following Stage 2

Supplementary Delegated Powers Memorandum

Information on the powers the Bill gives the Scottish Ministers and others to make “secondary legislation” (usually regulations) and to the Scottish Ministers (such as to make guidance).

Committee work on the Bill following Stage 2

Delegated Powers and Law Reform Committee

Meeting on 23 April 2024

Report published on 26 April 2024