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

Closes 2 Dec 2019

Opened 9 Sep 2019

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 

Give us your views

Interests

  • Business, Industry and Innovation
  • Building and Planning
  • Communities and Third Sector
  • Constitution and Democracy
  • Economy
  • Environment and Climate Change
  • Equality, Welfare and Rights
  • Public Sector
  • International
  • Transport
  • Work and Skills
  • Scotland Performs