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Two new Scottish taxes, the local visitor levy and the Scottish aggregates levy, have been announced by the Scottish government in its programme for government 2022-23, published on 6 September 2022.
Also known as the tourist tax, the local visitor levy will give local authorities in Scotland a discretionary power to apply a levy on overnight visitor stays in all or part of their area, to help fund relevant local activities and services. The legislation is expected to be introduced to the Scottish parliament next year, but the earliest the levy could be introduced is 2026.
The Scottish aggregates levy will replace UK aggregates levy on the commercial exploitation of aggregates in Scotland from 2026.
