Scottish Visitor Levy Bill passed

The Visitor Levy Bill has passed through stage 3 in the Scottish parliamentary process. The bill will enable local authorities to apply a tax on overnight stays with all money raised to be reinvested in services and facilities largely used by tourists and business visitors.

Scottish councils that want to introduce a visitor levy will be able to do so after they have consulted local communities businesses and tourism organisations. An 18-month implementation period will then apply before any local authorities can introduce a visitor levy scheme in their area.

The earliest a visitor levy could come into force would be spring 2026.

As a result of amendments agreed by MSPs people in receipt of disability benefits from the UK or Scottish governments will be exempt from paying the tax. In addition ministers will be able to cap the number of nights to which...