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 is at Stage 3
Contents
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
Timetable
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.
Marshalled List of Amendments for Stage 2 (345KB, pdf) posted 07 March 2024
Groupings of Amendments for Stage 2 (370KB, pdf) posted 07 March 2024
Bill as amended at Stage 2
Visitor Levy (Scotland) Bill as amended (2MB, pdf) posted 12 March 2024
Additional information from the Scottish Government on the Bill following Stage 2
Revised Explanatory Notes
Visitor Levy (Scotland) Bill revised explanatory notes (334KB, pdf) posted 11 April 2024
Visitor Levy (Scotland) Bill revised explanatory notes (print version) (496KB, pdf) posted 10 April 2024
Explanation of the Bill
Supplementary Delegated Powers Memorandum
Visitor Levy (Scotland) Bill supplementary delegated powers memorandum (129KB, pdf) posted 26 March 2024
Visitor Levy (Scotland) Bill supplementary delegated powers Memorandum (print version) (214KB, pdf) posted 26 March 2024
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).