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A bill is being prepared to give councils greater flexibility over how they design and implement a visitor levy.

The Visitor Levy (Scotland) Act 2024 grants councils the power to raise funds for tourist services and facilities by applying a charge on overnight stays based on a percentage of accommodation costs.

New proposals will give councils the choice of setting a fixed amount instead. Councils will also be given the option of setting different fixed amounts such as for different geographical locations, times of year or types of accommodation.

The legislation will also clarify how levies are applied to sales via third parties, such as booking platforms, and the information accommodation providers must share with councils.

The bill is intended to be introduced in early 2026.

Public Finance Minister Ivan McKee said:

"The visitor levy empowers councils by giving them a new way to raise money for investment in tourist services and facilities. Our aim has been to give councils the flexibility to design a levy that works for their areas, while ensuring businesses can easily understand what it means for them.

“The Act passed last year was an example of partnership working between the Scottish Government, local government and tourism businesses. Through regular discussions with our partners, it became clear that further flexibility would be welcomed. That is why we have decided to legislate next year, to ensure local visitor levies work effectively for everyone."

Background

If the new bill is passed, local authorities may choose to introduce a visitor levy that is based on either a percentage rate model or a fixed amount model.

Under the fixed amount model, local authorities will have the discretion to apply the levy on a per person per night or a per night basis.

Subject to the parliamentary timetable, it is hoped that the Bill will be passed in the current session.

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