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 provide a reason (or reasons) for your answer:
None ar all
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:
Unticked
Yes
Radio button:
Ticked
No
Radio button:
Unticked
Don't know
Please provide a reason (or reasons) for your answer:
No taxes.........visitor contribute already by their input
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: Not checked apply | Cruise ship passengers who disembark for a day before re-joining the vessel do not apply Radio button: Checked do not apply |
| Wild or rough camping, including in motorhomes and camper vans apply Radio button: Not checked apply | Wild or rough camping, including in motorhomes and camper vans do not apply Radio button: Checked do not apply |
4. Please tick which one you think would work best in Scotland?
Please provide a reason (or reasons) for your answer:
none
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 provide a reason (or reasons) for your answer:
None
8. What factors should be considered to ensure the rate of the visitor levy is appropriate?
Please provide a reason (or reasons) for your answer:
None
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 provide a reason (or reasons) for your answer:
None please
12. Are there any other exemptions that you think should apply?
Please list together with reasons below:
Exempt all
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 explain and provide any other comments on this proposal:
All people involved in tourism pay lots of taxes already
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 provide a reason (or reasons) for your answer:
None
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 state level of civil penalty (fine) (in £ pounds sterling) that you think is appropriate?
NO
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: Not checked Agree | Produce an initial statement of intention to consider introducing a visitor levy Disagree Radio button: Checked Disagree |
| A timeframe for introduction of at least one financial year following conclusion of consultation and engagement activities Agree Radio button: Not checked Agree | A timeframe for introduction of at least one financial year following conclusion of consultation and engagement activities Disagree Radio button: 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: Not checked Agree | Have assessed the administrative burden on businesses and taken steps to minimise this Disagree Radio button: 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: Not 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: Checked Disagree |
| Have appropriate mechanisms in place to allow visitor levies collected to be remitted to the local authority Agree Radio button: Not checked Agree | Have appropriate mechanisms in place to allow visitor levies collected to be remitted to the local authority Disagree Radio button: 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: Not 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: Checked Disagree |
| The approach to collaborative decision making on revenue spending is set out in the public domain Agree Radio button: Not checked Agree | The approach to collaborative decision making on revenue spending is set out in the public domain Disagree Radio button: Checked Disagree |
| Establish an approach to monitoring and publically reporting revenues raised and their expenditure on an annual basis Agree Radio button: Not checked Agree | Establish an approach to monitoring and publically reporting revenues raised and their expenditure on an annual basis Disagree Radio button: 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: Not 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: 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: Not 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: Checked Disagree |
20. Should Scottish Government be able to prevent a local authority from applying a visitor levy?
Please select one item
Radio button:
Ticked
Yes
Radio button:
Unticked
No
Radio button:
Unticked
Don't Know
21. Under what circumstances should Scottish Government be able to do this?
Please provide a reason (or reasons) for your answer:
Prevent totally
About you
What is your name?
Name
Stuart Whatley
Are you responding as an individual or an organisation?
Please select one item
(Required)
Radio button:
Ticked
Individual
Radio button:
Unticked
Organisation