3. The Balance between Local Autonomy and National Consistency
1. Do you think that the design of a visitor levy should be set out:
Please select one item
Radio button:
Unticked
a) wholly in a national framework
Radio button:
Unticked
b) mostly at a national level with some local discretion
Radio button:
Ticked
c) mostly at local level with some overarching national principles
4. What Activity Should A Visitor Levy Apply To?
2. Is an overnight stay in commercially let accommodation an appropriate basis for applying a levy on visitors?
Please select one item
Radio button:
Ticked
Yes
Radio button:
Unticked
No
Radio button:
Unticked
Don't know
3. Which of the following activities do you think a visitor levy could be robustly applied to and enforced, and how?
| Day visitors not staying overnight apply Radio button: Not checked apply | Day visitors not staying overnight do not apply Radio button: Checked do not apply |
| Cruise ship passengers who disembark for a day before re-joining the vessel apply Radio button: Checked apply | Cruise ship passengers who disembark for a day before re-joining the vessel do not apply Radio button: Not checked do not apply |
| Wild or rough camping, including in motorhomes and camper vans apply Radio button: Checked apply | Wild or rough camping, including in motorhomes and camper vans do not apply Radio button: Not checked do not apply |
4. Please tick which one you think would work best in Scotland?
Please select one item
Radio button:
Unticked
Flat rate per person per night
Radio button:
Unticked
Flat rate per room per night
Radio button:
Ticked
A percentage of total accommodation charge
Radio button:
Unticked
Flat rate per night dependant on the quality of accommodation
6. Do you think that the basis of the charge should be set out in a national framework, or be for a local authority to decide?
Please select one item
Radio button:
Ticked
Set out in a national framework
Radio button:
Unticked
Decided by local authorities
Radio button:
Unticked
Don’t know
7. Do you think that the rate of the visitor levy should be set out in a national framework or should it be for the local authority to decide?
Please select one item
Radio button:
Unticked
Set out at national level
Radio button:
Ticked
Decided by local authorities
Radio button:
Unticked
Don’t know
9. If the rate of the visitor levy were to be set by individual local authorities, should an upper limit or cap be set at a national level?
Please select one item
Radio button:
Ticked
Set out at a national level
Radio button:
Unticked
Decided by local authorities
Radio button:
Unticked
Don’t know
10. The Scottish Government is of the opinion that there are some groups that it would be unacceptable to impose a visitor levy on under any circumstances. These include:
Please select one item
Radio button:
Ticked
All exemptions should be the same across Scotland and local authorities should not have any discretion.
Radio button:
Unticked
Some exemptions should be set at national level, and some should be at the local authority’s discretion
11. Which additional exemptions from the list below do you think should be applied to a visitor levy?
Please select all that apply
Checkbox:
Unticked
Disabled people and registered blind/deaf and their carers
Checkbox:
Ticked
Those travelling out with their local authority area for medical care, and their carers or next of kin
Checkbox:
Unticked
Children and young people under a certain age
Checkbox:
Unticked
Students
Checkbox:
Ticked
Long stay guests (e.g. people staying for more than 14 days)
Checkbox:
Unticked
Business travellers
Checkbox:
Ticked
Local resident (paying for overnight accommodation within the local authority in which they reside permanently)
13. What is your view of the proposal that accommodation providers should be ultimately responsible for the collection and remittance to the appropriate local authority, even if the tax is collected by a third party booking agent or platform?
Please select one item
Radio button:
Ticked
Agree
Radio button:
Unticked
Disagree
14. If accommodation providers were required to remit visitor levies after the overnight stays to which they relate (even if the payment was made well in advance) how frequently should the levies collected be required to be remitted to the levying local authority?
Please select one item
Radio button:
Ticked
Ongoing basis (e.g. each night)
Radio button:
Unticked
Monthly
Radio button:
Unticked
Quarterly
Radio button:
Unticked
Annually
18. Should non-compliance by an accommodation provider be subject to a civil penalty (i.e a fine) and if so, what would be the appropriate level be?
Please select one item
Radio button:
Ticked
Yes
Radio button:
Unticked
No
Radio button:
Unticked
Don't Know
5. Local Decision Making
19. A list of requirements that local authorities could be expected to meet before being able to introduce a visitor levy is summarised below.
| Produce an initial statement of intention to consider introducing a visitor levy Agree Radio button: Checked Agree | Produce an initial statement of intention to consider introducing a visitor levy Disagree Radio button: Not checked Disagree |
| A timeframe for introduction of at least one financial year following conclusion of consultation and engagement activities Agree Radio button: Checked Agree | A timeframe for introduction of at least one financial year following conclusion of consultation and engagement activities Disagree Radio button: Not checked Disagree |
| Have held a consultation in their local area to gather views from all those who will be affected by the visitor levy Agree Radio button: Not checked Agree | Have held a consultation in their local area to gather views from all those who will be affected by the visitor levy Disagree Radio button: Checked Disagree |
| Have conducted required impact assessments Agree Radio button: Not checked Agree | Have conducted required impact assessments Disagree Radio button: Checked Disagree |
| Have assessed the administrative burden on businesses and taken steps to minimise this Agree Radio button: Checked Agree | Have assessed the administrative burden on businesses and taken steps to minimise this Disagree Radio button: Not checked Disagree |
| If the legislation allows the rate to be set locally the local authority has demonstrated why the chosen rate of the visitor levy is optimal for that area Agree Radio button: Checked Agree | If the legislation allows the rate to be set locally the local authority has demonstrated why the chosen rate of the visitor levy is optimal for that area Disagree Radio button: Not checked Disagree |
| Have appropriate mechanisms in place to allow visitor levies collected to be remitted to the local authority Agree Radio button: Checked Agree | Have appropriate mechanisms in place to allow visitor levies collected to be remitted to the local authority Disagree Radio button: Not checked Disagree |
| Have made information about the visitor levy and how to pay it available and in the public domain, for both business and visitors Agree Radio button: Checked Agree | Have made information about the visitor levy and how to pay it available and in the public domain, for both business and visitors Disagree Radio button: Not checked Disagree |
| The approach to collaborative decision making on revenue spending is set out in the public domain Agree Radio button: Checked Agree | The approach to collaborative decision making on revenue spending is set out in the public domain Disagree Radio button: Not checked Disagree |
| Establish an approach to monitoring and publically reporting revenues raised and their expenditure on an annual basis Agree Radio button: Checked Agree | Establish an approach to monitoring and publically reporting revenues raised and their expenditure on an annual basis Disagree Radio button: Not checked Disagree |
| The approach to monitoring and reporting on the impact of the visitor levy on an annual basis, is clearly set out in the public domain Agree Radio button: Checked Agree | The approach to monitoring and reporting on the impact of the visitor levy on an annual basis, is clearly set out in the public domain Disagree Radio button: Not checked Disagree |
| Establish an approach to evaluating and publically reporting, the impact of the visitor levy, within a reasonable period after introduction Agree Radio button: Checked Agree | Establish an approach to evaluating and publically reporting, the impact of the visitor levy, within a reasonable period after introduction Disagree Radio button: Not checked Disagree |
20. Should Scottish Government be able to prevent a local authority from applying a visitor levy?
Please select one item
Radio button:
Unticked
Yes
Radio button:
Unticked
No
Radio button:
Ticked
Don't Know
24. Should revenues from a visitor levy be allocated to priorities articulated through local tourism strategies, where they exist?
Please select one item
Radio button:
Ticked
Yes
Radio button:
Unticked
No
Radio button:
Unticked
Don't Know
26. If a local authority was to impose a visitor levy on a specific area within the authority, should any revenue raised have to be spent only in that area?
Please select one item
Radio button:
Unticked
Yes
Radio button:
Ticked
No
Radio button:
Unticked
Don't Know
6. Further Considerations
27. Is the name ‘visitor levy’ appropriate for the new powers proposed in the consultation document?
Please select one item
Radio button:
Ticked
Yes
Radio button:
Unticked
No
Radio button:
Unticked
Don't Know
Please provide a reason (or reasons) for your answer:
Although other parts of the EU call it a ‘city tax’ or a ‘local tax.’
31. Should these transition arrangements be set out in a national framework or be decided by local authorities?
Please select one item
Radio button:
Unticked
Set out in a national framework
Radio button:
Ticked
Decided by local authorities
Radio button:
Unticked
Don’t know
About you
What is your name?
Name
Nick Ward
Are you responding as an individual or an organisation?
Please select one item
(Required)
Radio button:
Ticked
Individual
Radio button:
Unticked
Organisation