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:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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 Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
No Tourism Tax at all in any way, it is already expensive enough to do activities in Scotland in the Summer Months...even as a resident of Scotland!
| 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:
They won't come off the cruise ships. Let them spend their money in our shops... Small local buisnesses not the council pot!
| 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:
This is what makes our country unique wild and enjoyable
4. Please tick which one you think would work best in Scotland?
Please provide a reason (or reasons) for your answer:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
Flat rate per person per night - Implications for accommodation providers:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
Flat rate per person per night - Implications for local authorities:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
Flat rate per room - Implications for accommodation providers:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
Flat rate per room - Implications for local authorities:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
A percentage of total accommodation charge - Implications for accommodation providers:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
A percentage of total accommodation charge - Implications for local authorities:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
Flat rate per night dependant on the quality of accommodation - Implications for accommodation providers:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
Flat rate per night dependant on the quality of accommodation - Implications for local authorities:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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 provide a reason (or reasons) for your answer:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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
12. Are there any other exemptions that you think should apply?
Please list together with reasons below:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
15. What information should an accommodation provider be required to collect and retain to ensure compliance?
a) flat rate per person per night
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
b) flat rate per room per night
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
c) percentage of total accommodation charge
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
d) flat rate per night dependent on the quality of accommodation
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
It's none of their buisness!
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
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 select one item
Radio button:
Unticked
Yes
Radio button:
Ticked
No
Radio button:
Unticked
Don't Know
Please state level of civil penalty (fine) (in £ pounds sterling) that you think is appropriate?
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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
Don't give local councils the power.... Useless.... No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
Please list any other requirements you think might be necessary, together with reasons below:
Don't ruin the hard work that Scotland has done to increase tourism in the last few years. The surge will fade...enjoy the ride while it lasts as they say!
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:
Scottish Government shouldn't allow any local authorities to have one
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 do what they like anyway....no Tourism Tax.
24. Should revenues from a visitor levy be allocated to priorities articulated through local tourism strategies, where they exist?
Please provide a reason (or reasons) for your answer:
No Tourism Tax at all in any way, it is already expensive enough to stay and do activities in Scotland in the Summer Months...even as a resident of Scotland!
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:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
28. If not, what do you consider to be a better alternative and why?
Please provide a reason (or reasons) for your answer:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
29. What requirements should apply to ensure accommodation prices transparently display a visitor levy?
Please provide a reason (or reasons) for your answer:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
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:
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
32. Our partial BRIA indicates that the main groups that will be affected by a visitor levy are:
Please specify group and additional impact.
No Tourism Tax at all in any way, it is already expensive enough to stay in Scotland in the Summer Months...even as a resident of Scotland!
33. Are there any other groups not listed here that should be given attention in the impact assessments?
Please list and state how they will be affected.
Scots! Outsiders who make their home in Scotland! People who call Scotland their home!
About you
Are you responding as an individual or an organisation?
Please select one item
(Required)
Radio button:
Ticked
Individual
Radio button:
Unticked
Organisation