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:
Ticked
b) mostly at a national level with some local discretion
Radio button:
Unticked
c) mostly at local level with some overarching national principles
Please provide a reason (or reasons) for your answer:
National policy but with local input Edinburgh can afford it but Dumfries cannot
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:
Unticked
No
Radio button:
Ticked
Don't know
Please provide a reason (or reasons) for your answer:
Most accommodation is now not commercial eg air B and B and they get away with everything eg no tax and more importantly no standards eg fire regs
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: Checked apply | Day visitors not staying overnight do not apply Radio button: Not checked do not apply |
Please explain how a visitor levy could be applied and enforced on day visitors:
A levy on ports can be done as is done elsewhere
| 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 |
Please explain how a visitor levy could be applied and enforced on cruise ship passengers:
A levy on the boat at the port
| 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:
Cannot police this
4. Please tick which one you think would work best in Scotland?
Please select one item
Radio button:
Ticked
Flat rate per person per night
Radio button:
Unticked
Flat rate per room per night
Radio button:
Unticked
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:
As is done in Europe at present but it should be reasonable eg Milan started 4years ago with 1 Euro per night but is now 6 which puts it in the realm of not staying there
5a. What are the considerations for accommodation users, accommodation providers and local authorities for the option 'flat rate per person per night'?
Flat rate per person per night - Implications for accommodation users:
Only if accommodation users can specify what the tax is used for as they are collecting tax for everyone else In the Dolomites someone decided that those staying get free busses which is quite eco friendly
Flat rate per person per night - Implications for accommodation providers:
Only if they can influence spending
Flat rate per person per night - Implications for local authorities:
Working with accommodation providers
5b. What are the considerations for accommodation users, accommodation providers and local authorities for the option 'flat rate per room'?
Flat rate per room - Implications for accommodation users:
Imply a tax gatherer
5c. What are the considerations for accommodation users, accommodation providers and local authorities for the option 'a percentage of total accommodation charge'?
A percentage of total accommodation charge - Implications for accommodation users:
Too difficult plus it penalises top places
5d. What are the considerations for accommodation users, accommodation providers and local authorities for the option 'flat rate per night dependant on the quality of accommodation'?
Flat rate per night dependant on the quality of accommodation - Implications for accommodation users:
Grading is old hat It is based on facilities not service or price
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:
Ticked
Set out at national level
Radio button:
Unticked
Decided by local authorities
Radio button:
Unticked
Don’t know
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:
Cheap and not noticeable to the visitor or you will kill the industry
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:
Unticked
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:
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:
Unticked
Agree
Radio button:
Ticked
Disagree
Please explain and provide any other comments on this proposal:
In Italy last year the booking platform pays the tax, In cities you pay the tax separately to the hotel and in cash but this is probably a scam being Italy
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:
Ticked
Monthly
Radio button:
Unticked
Quarterly
Radio button:
Unticked
Annually
15. What information should an accommodation provider be required to collect and retain to ensure compliance?
a) flat rate per person per night
Who stays
b) flat rate per room per night
Who stays
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:
Look on line as there will be double the commercial ones
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:
In each area there was a gustimate of occupation rates that could be used as default In PKC it used to be 23 days per month in the season
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:
Unticked
Yes
Radio button:
Ticked
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: 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: 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:
Ticked
No
Radio button:
Unticked
Don't Know
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:
They should speak to the taxgatherers ie accommodation owners
23. How might this engagement be best achieved?
Please provide a reason (or reasons) for your answer:
A self selecting group
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:
If you collect and is tax on tourism the priority should be that not other things like education
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:
Email newsletter to people who are interested
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:
Ticked
Yes
Radio button:
Unticked
No
Radio button:
Unticked
Don't Know
Please provide a reason (or reasons) for your answer:
A tax should be conditional on those who collect it having a say a it like BIDS
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
29. What requirements should apply to ensure accommodation prices transparently display a visitor levy?
Please provide a reason (or reasons) for your answer:
Tell you
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:
None
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
About you
Are you responding as an individual or an organisation?
Please select one item
(Required)
Radio button:
Ticked
Individual
Radio button:
Unticked
Organisation