This consultation seeks to develop the Scottish Government’s understanding of the issues and concerns with regard to the introduction of a Transient Visitor Levy and help inform the development of legislation to enable local authorities to apply a visitor levy. In particular, the consultation seeks views to ensure that the legislation:

  • supports the continuing success of the tourism industry in Scotland
  • provides the powers that are needed for local authorities to respond to local pressures
  • minimises the administrative and compliance burdens for those affected

The consultation document builds on the evidence gathered from the National Discussion, setting out considerations relating to particular aspects of establishing a visitor levy alongside questions relevant to each section.

You can read more here

The consultation is open until 2 December 2019


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