Scottish Visitor Levy

MSPs have continued to progress with the Visitor Levy (Scotland) Bill. It has now passed through stage 3, the legislation gives councils a new power to introduce a visitor levy that would raise funding for local visitor facilities and services. It is a charge which visitors will pay for overnight stays.

Before being able to raise the levy in an area there will have to be local consultation with local communities, businesses and tourism organisations. As the concept is so novel after consultation an 18-month implementation period will then apply before any local authorities can introduce a visitor levy scheme in their area. This is to provide adequate time for councils and businesses to put in place the systems needed to collect and administer a levy. This means the earliest date for implementation will be 2026.

The legislation picks up from the Licensing (Scotland) Act 2005 the requirement for a forum which will discuss and advise the council on matters related to a levy in its area.

Interestingly as the Scottish executive did with the minimum unit pricing legislation there will be a sunset clause 3 years after the date of implementation to review the operation and impact of the levy.