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:
This would allow councils the freedom to apply it to suit their circumstances.
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: 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:
While I don't agree with asking people to pay for access to certain streets or areas as this would be difficult to enforce and probably discourage residents from going to these places, I think it could be levied on shops set up specifically to sell products only to tourists ('tartan tat' is the common term, I believe). Given the continuing proliferation of these shops, it would be likely that they could easily absorb these additional costs.
This could also help improve the city for residents and create a more pleasant place to live and work if it had the knock-on effect of closing some of these shops or at least discouraging new shops of this type from opening.
This could also help improve the city for residents and create a more pleasant place to live and work if it had the knock-on effect of closing some of these shops or at least discouraging new shops of this type from opening.
| 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:
A disembarkation or mooring tax would be the most appropriate way of applying this. This could be set at a level to ensure it's not worth docking elsewhere and bussing visitors in. If that doesn't work, the thought of potentially being in Rosyth may put some off.
| 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 |
Please explain how a visitor levy could be applied and enforced on rough camping, including motorhomes and camper vans:
Include an 'honesty box' with suggested prices for overnight stays at common locations - this would be more easily applied to motorhomes and camper vans as they are likely to use the same carparks but these could be installed near popular camping sites as well.
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
Please provide a reason (or reasons) for your answer:
This would be proportionate, ensuring those who have the ability to pay more end up paying more. However, the charge should still apply to all rooms, even low quality accommodation, so the legislation/guidance should specify that it must be above 0%, and also above an absurdly low rate, 0.01% for example, to stop providers getting around it - the final percentage bands would depend on the decisions around the national framework on this issue,
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:
Unfair for those with less money in lower quality accommodation to pay the same as those who can afford higher quality accommodation. Also difficult to definitively find out how many people are staying.
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:
Unfair for those with less money in lower quality accommodation to pay the same as those who can afford higher quality accommodation.
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:
Those who can afford to pay more should end up paying more, which is fairer overall.
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 providers:
Issue with not all accommodation being rated
Flat rate per night dependant on the quality of accommodation - Implications for local authorities:
Issue with not all accommodation being rated
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:
Unticked
Set out in a national framework
Radio button:
Ticked
Decided by local authorities
Radio button:
Unticked
Don’t know
Please provide a reason (or reasons) for your answer:
National guidelines may be helpful but local authorities should have most of the say.
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
Please provide a reason (or reasons) for your answer:
National guidelines may be helpful but local authorities should have most of the say.
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:
Unticked
Set out at a national level
Radio button:
Ticked
Decided by local authorities
Radio button:
Unticked
Don’t know
Please provide a reason (or reasons) for your answer:
Local authorities should take the lead on these decisions but national guidance may be helpful.
As well as a possible cap, a floor should apply to ensure that rooms, even low quality accommodation, pay something. The legislation/guidance should specify that it must be above 0%, and also above an absurdly low rate, 0.01% for example, to stop providers getting around the levy - the final percentage bands would depend on the decisions around the national guidelines.
As well as a possible cap, a floor should apply to ensure that rooms, even low quality accommodation, pay something. The legislation/guidance should specify that it must be above 0%, and also above an absurdly low rate, 0.01% for example, to stop providers getting around the levy - the final percentage bands would depend on the decisions around the national guidelines.
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:
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:
Unticked
Students
Checkbox:
Unticked
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:
Unticked
Ongoing basis (e.g. each night)
Radio button:
Ticked
Monthly
Radio button:
Unticked
Quarterly
Radio button:
Unticked
Annually
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:
Mandatory registration by all accommodation providers, particularly Airbnb-type services who have proven they don't want to contribute to the areas in which they make their money, such as avoiding tax and making areas unpleasant for existing residents, sometimes forcing them out these areas. I realise this may require regulation through legislation which is not currently being proposed (although I would support that).
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:
With the caveat that this would likely be done through legislation, they should be able to compel Airbnb, etc to provide access to a live, current list of all accommodation listed in their area, scheduled stays and the owner's details. This could be back up with the power to fine the platform/owner for any discrepancies.
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
Please state level of civil penalty (fine) (in £ pounds sterling) that you think is appropriate?
Airbnb have a lot of money as a result of avoiding tax, so £10000 per instance of non-compliance seems reasonable, but I'd be happier if it was higher.
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 |
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:
I don't think they should be able to but can't say why - it would stop decisions being made by Ministers in the same way as high-profile planning cases sometimes are, rather than at a local level.
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:
Full consultation process with local residents
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:
Yes, but they shouldn't be limited to this. 'responding to tourism pressures’ could also include legal action against Airbnb-type platforms on appropriate grounds when these arose.
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:
Publically available accounts and associated campaign to show residents how they have (hopefully!) benefitted from the levy.
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, as it's extremely likely that those staying in that specific area also have an impact on other areas (a basic example: producing further congestion when getting to the specific area).
About you
Are you responding as an individual or an organisation?
Please select one item
(Required)
Radio button:
Ticked
Individual
Radio button:
Unticked
Organisation