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

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