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
The Scottish Government introduces the Bill and accompanying documents to the Parliament which publishes the Bill.
The Bill was introduced on 24 May 2023
Visitor Levy (Scotland) Bill as introduced (2MB, pdf) posted 24 May 2023
The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is required for this Bill.
This Bill requires Crown consent. It is expected that this consent will be signified at Stage 3.
Visitor Levy (Scotland) Bill explanatory notes (305KB, pdf) posted 24 May 2023
Visitor Levy (Scotland) Bill explanatory notes (print version) (384KB, pdf) posted 24 May 2023
Explanation of the Bill
Visitor Levy (Scotland) Bill policy memorandum (336KB, pdf) posted 24 May 2023
Visitor Levy (Scotland) Bill policy memorandum (print version) (488KB, pdf) posted 24 May 2023
Why the Bill is being introduced
Visitor Levy (Scotland) Bill financial memorandum (294KB, pdf) posted 24 May 2023
Visitor Levy (Scotland) Bill financial memorandum (print version) (333KB, pdf) posted 24 May 2023
How much the Bill is likely to cost
Visitor Levy (Scotland) Bill delegated powers memorandum (219KB, pdf) posted 24 May 2023
Visitor Levy (Scotland) Bill delegated powers memorandum (print version) (292KB, pdf) posted 24 May 2023
Information on the powers the Bill gives the Scottish Ministers and others to make “secondary legislation” (usually regulations) and to the Scottish Ministers (such as to make guidance).
Visitor Levy (Scotland) Bill legislative competence statements (94KB, pdf) posted 24 May 2023
Visitor Levy (Scotland) Bill legislative competence statements (print version) (168KB, pdf) posted 24 May 2023
Statements on whether the Bill is within the Parliament’s “legislative competence” (if the Parliament has the power to make the changes to the law proposed by the Bill).
Read the research done by the Scottish Parliament on specific parts of the Bill:
Visitor Levy (Scotland) Bill research briefing
Visitor Levy (Scotland) Bill research briefing (Gaelic version)