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Bills and Laws

Visitor Levy (Scotland) Bill

The Bill aims to allow a visitor levy, a type of fee or tax, to be charged on overnight stays in some types of accommodation. Section 4 of the Bill explains what types of accommodation these could be. This means that a certain amount of money would be paid to the local authority every time someone stayed overnight in accommodation like a hotel, bed and breakfast or holiday cottage (unless it is the place where the person usually lives). Each local authority would be able to decide if it wanted to introduce a charge and what the level of the charge should be. 

The Bill was passed on 28 May 2024 and became an Act on 05 July 2024


Contents


Bill becomes an Act

If the Bill is passed, it can receive Royal Assent and become an Act.

The Bill was passed on 28 May 2024 and became an Act on 05 July 2024

Find the Act on legislation.gov

Visitor Levy (Scotland) Act 2024