The Visitor Levy (Scotland) Bill, which would enable councils to apply a levy on overnight stays in line with many tourist destinations across Europe, has passed its first vote in Parliament.
The legislation would give local authorities the power to introduce a visitor levy in all or parts of their area. The levy would be a percentage of the overnight accommodation cost, with the rate set by the local council. It would apply to almost all types of overnight accommodation, including hotels, self-catering accommodation and campsites.
Councils would be required to consult local communities, businesses and tourism organisations on whether a visitor levy should be brought in and how any revenue should be spent.
Public Finance Minister Tom Arthur said: “I strongly believe that a visitor levy can be a force for good, offering councils the opportunity to use the proceeds to invest in their local economy, bringing benefits to residents and visitors alike.
“This bill is about giving local government a new power, which they can use as appropriate. It fits with our ambition of fiscally empowering local government and strengthening local democracy, and the New Deal for Business and the New Deal for Local Government are at the heart of the Scottish government’s approach to this measure.
“We have already taken on board the helpful input we have had from business, councils and others and I am committed to continuing that meaningful and constructive engagement as we move forward.”
Having passed Stage One, the Visitor Levy (Scotland) Bill will be considered for line-by-line amendments by the Local Government, Housing and Planning Committee before Stage Three when the full Parliament considers further amendments and makes a final vote on whether or not to pass the bill.
