Visitor Levy (Scotland) Bill - Financial Memorandum
Overview
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. 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.
Financial Memorandum
As with all Bills, the Finance and Public Administration Committee invites written evidence on the estimated financial implications of the Bill as set out in its accompanying Financial Memorandum (FM).
Read the FM for this Bill: Financial Memorandum.
Your Views
The call for views closed on 1 September 2023.
The Committee received 5 submissions to its call for views. Read the submissions on Citizen Space.
The Committee agreed to forward the submissions received to the Local Government, Housing and Planning Committee as part of that Committee's consideration of the Visitor Levy (Scotland) Bill and to take no further action.