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
Please provide a reason (or reasons) for your answer:
I am really uncomfortable about any levy on visitors. But if there is to be one it MUSt be option 3
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
Please provide a reason (or reasons) for your answer:
Again I don't think it should be a levy but an opt out option if at all. With clear communication to the visitor what the levy would be spent on.
We already pay amongs that highest taxes in the world and we should guard against tourism tax being used to back fill budget cuts for local authorities
We already pay amongs that highest taxes in the world and we should guard against tourism tax being used to back fill budget cuts for local authorities
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 |
Please explain how a visitor levy could be applied and enforced on day visitors:
Taxing day visitors would be very difficult to administer
| 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 |
Please explain how a visitor levy could be applied and enforced on cruise ship passengers:
If a levy was to be charged to overnight visitors, I think this would be appropriate and easily collected along with berthing fees
| 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 |
Please explain how a visitor levy could be applied and enforced on rough camping, including motorhomes and camper vans:
I think that taxing this category would be very difficult to administer
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
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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
Please provide a reason (or reasons) for your answer:
If this tax were to be applied I think there should be a flat rate dependent on a banding of accommodation charge. Again I think this would be softer if it was an opt out
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
Please provide a reason (or reasons) for your answer:
If a tax was based on a percentage of cost of accommodation in bands, there could be a lower limit which could protect smaller and rural businesses .
There should also be an upper limit for consistency
There should also be an upper limit for consistency
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:
Ticked
Set out at national level
Radio button:
Unticked
Decided by local authorities
Radio button:
Unticked
Don’t know
Please provide a reason (or reasons) for your answer:
As above
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:
As above
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
Please provide a reason (or reasons) for your answer:
As above
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.
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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:
Ticked
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:
Ticked
Children and young people under a certain age
Checkbox:
Ticked
Students
Checkbox:
Ticked
Long stay guests (e.g. people staying for more than 14 days)
Checkbox:
Unticked
Business travellers
Checkbox:
Unticked
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
Please explain and provide any other comments on this proposal:
I worry greatly though that there is consistency.
I also worry that in some areas the tax take will barely cover the administration cost. Each local authority should present a business case before inception
I also worry that in some areas the tax take will barely cover the administration cost. Each local authority should present a business case before inception
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:
Unticked
Ongoing basis (e.g. each night)
Radio button:
Unticked
Monthly
Radio button:
Ticked
Quarterly
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Unticked
Annually
Please provide a reason (or reasons) for your answer:
Reduced admin burden
15. What information should an accommodation provider be required to collect and retain to ensure compliance?
c) percentage of total accommodation charge
Number of bed nights
Cost
Tax
Cost
Tax
16. How can a local authority choosing to apply a visitor levy ensure it has a comprehensive list of all those providing overnight accommodation on a commercial basis in their local authority area?
Please provide a reason (or reasons) for your answer:
All local authorities must surely have such a database already
17. What enforcement powers should a local authority have to ensure compliance and prevent avoidance and evasion by accommodation providers?
Please provide a reason (or reasons) for your answer:
I have no idea, but I guess the same powers it has for any other non payment
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?
As above
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: 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: Not checked Disagree |
| Have conducted required impact assessments Agree Radio button: Checked Agree | Have conducted required impact assessments Disagree Radio button: Not 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 |
Please add any other comments on the requirements listed above
The admin requirement for the above could outweigh the benefit in some rural local authorities
Please list any other requirements you think might be necessary, together with reasons below:
As is highlighted above, total transparency is critical
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:
Ticked
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:
If tourism tax ifs to be rolled out then I believe it is up to all local authorities if they are going to apply it. However, I think Scottish Gov should oversee the first 3 years to ensure consistency across the country.
Again, the admin burden could be restrictive to any perceived benefit
Again, the admin burden could be restrictive to any perceived benefit
22. What requirements might be placed on local authorities to engage with local stakeholders to determine how revenues are spent?
Please provide a reason (or reasons) for your answer:
LAs should have a statutory duty to have a destination group made up of key stakeholders within their area that will be charged with any decision making.
It MUST NOT be left to the LAs themselves
It MUST NOT be left to the LAs themselves
23. How might this engagement be best achieved?
Please provide a reason (or reasons) for your answer:
As above
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
Please provide a reason (or reasons) for your answer:
As above
25. What reporting arrangements might be required of local authorities to account for the expenditure of receipts from a visitor levy?
Please provide a reason (or reasons) for your answer:
Reporting should be done through their destination groups.
Admin burden may outweigh benefit
Admin burden may outweigh benefit
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
Please provide a reason (or reasons) for your answer:
If a local authority were to implement a tourism tax then it should apply in their whole area. This would give some consistency and would limit displacement.
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:
Unticked
Yes
Radio button:
Ticked
No
Radio button:
Unticked
Don't Know
Please provide a reason (or reasons) for your answer:
I worry about the narrative.
In our area we call it "Visitor Gifting" and tie everything to development and protection of "place"
In our area we call it "Visitor Gifting" and tie everything to development and protection of "place"
28. If not, what do you consider to be a better alternative and why?
Please provide a reason (or reasons) for your answer:
An opt in "Visitor Gifting" scheme applied to an area with specific examples of where it is to be spent and improvements or protection achieved or planned is a much more emotionally effective way of finding resource. It also promotes a feeling of the visitor of giving something back rather than paying a tax.
Travel companies could be encouraged to pay by using the PR of giving something back. This may help to increase payment by agents etc
Travel companies could be encouraged to pay by using the PR of giving something back. This may help to increase payment by agents etc
29. What requirements should apply to ensure accommodation prices transparently display a visitor levy?
Please provide a reason (or reasons) for your answer:
If a "Visitor Gifting" scheme were to be applied then there should be a presupposition for payment but an opportunity to opt out at point of payment, checking out or bill payment
30. What, if any, transition arrangements should apply when accommodation is reserved and paid for in advance of a local authority choosing to impose, or subsequently vary, a visitor levy for the period the accommodation is let?
Please provide a reason (or reasons) for your answer:
if the transition was 6 months. This would cover most. All payments after 6 months would be liable.
31. Should these transition arrangements be set out in a national framework or be decided by local authorities?
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
Please provide a reason (or reasons) for your answer:
Need for consistency
About you
Are you responding as an individual or an organisation?
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(Required)
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Individual
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Organisation