Consultation on The Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax

Closed 2 Dec 2019

Opened 9 Sep 2019

Feedback Updated 27 Mar 2020

We Asked

In 2019, the Scottish Government consulted on the principles of a visitor levy. The consultation sought views on: the balance between local autonomy and national consistency; the activities a visitor levy should apply to; the design of a visitor levy, including the basis of charge, rate and exemptions; administration and compliance; and local decision making.

You Said

A total of 1,701 responses were received from a diverse range of organisations and individuals. Of these, 1,202 were based on a campaign response that did not address any of the questions set out in the consultation. Of the remaining 499 responses, 275 were from individuals and 224 were from organisations.

We Did

The independent analysis of the responses, now published online, presents the range of views held by those that responded. The Scottish Government recognises the range and strength of views held by those that responded. Where consent was given, individual responses have been published and are available on Citizen Space. 

The Scottish Government has announced that, as a result of COVID-19, work to introduce a visitor levy has been halted. However, in line with research guidance, we are required to publish the analysis of the consultation responses. We are grateful to all who took the time to respond to this consultation.

Published Responses

View submitted responses where consent has been given to publish the response.

Overview

 

 

This consultation seeks to develop government understanding of the issues and concerns with regard to the introduction of a Transient Visitor Levy and help inform the development of legislation to enable local authorities to apply a visitor levy.  In particular, the consultation seeks views to ensure that the legislation:

  • supports the continuing success of the tourism industry in Scotland;
  • provides the powers that are needed for local authorities to respond to local pressures;
  • minimises the administrative and compliance burdens for those affected.

The consultation document builds on the evidence gathered from the National Discussion, setting out considerations relating to particular aspects of establishing a visitor levy alongside questions relevant to each section.

The consultation will run until midnight on 2 December 2019.

Why We Are Consulting

This consultation seeks to develop governments understanding of the issues and concerns important in the development of legislation to deliver a transient visitor levy.

In particular, the consultation seeks views to ensure:

  • that the legislation provides the powers that are needed for Local Authorities to respond to local pressures;
  • the continuing success of the tourism industry in Scotland can be supported;
  • the visitor levy can operate in a way that minimises the administrative and compliance burdens for those affected.

Your input will help to shape the draft Bill provisions.

Read the consultation paper 

 

We're holding events in different parts of the country to provide an opportunity for everyone who has an interest to discuss and inform us on what a Scottish Visitor Levy might look like. We want to hear your views and the direction you think it should take, as well as the issues you think a new tax should seek to address.

Register for an event

Interests

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