Views sought on Scottish visitor levy

Local authorities in Scotland would have the power to add a tax to overnight accommodation such as hotels bed and breakfasts holiday rentals and campsites under new legislation - Visitor Levy (Scotland) Bill - proposed by the Scottish government.

The amount of the levy would be a percentage of the cost of the accommodation with the rate set by the local authority introducing the scheme. The person providing the accommodation would be liable to pay the levy to the local authority although in practice a third party acting on the provider’s behalf would be able to collect the levy from the person staying in the accommodation.

All money raised would have to be reinvested locally on facilities and services substantially for or used by visitors enhancing the tourist experience and benefiting local communities and their economies for example the...