Meeting of the Parliament 19 February 2026 [Draft]
I am pleased to contribute to today’s stage 1 debate on the Visitor Levy (Amendment) (Scotland) Bill and to speak in support of its general principles, particularly as a member of the Local Government, Housing and Planning Committee. I place on record my thanks to my committee colleagues and to the clerks who took the bill on at what might be called short notice, as the convener hinted.
Although it is a quite technical piece of legislation, the bill is, in a nutshell, about strengthening local democracy, empowering councils and sustaining Scotland’s visitor economy in a way that best reflects local priorities. The legislation builds on the recent Visitor Levy (Scotland) Act 2024 and responds constructively to the experience, evidence and feedback gathered since the act was passed. We have already heard some commentary on that today.
The central purpose of the bill is to provide councils with greater flexibility in how they design and apply a visitor levy. It introduces the option of charging a fixed amount rather than only a percentage of accommodation costs. That additional choice will equip local authorities with a practical tool that better reflects the diversity of Scotland’s communities, tourism patterns and local economies.
A visitor levy offers councils the opportunity to invest directly in the visitor economy. Any revenue that is raised must be spent on facilities and services that are used largely by those visitors, supporting infrastructure, public spaces, transport, cultural attractions and local amenities. That will ensure that tourism growth remains sustainable and that communities that share their places with visitors will benefit directly from that success.
Importantly, the bill will not require councils to introduce a levy—Willie Rennie has just made that point—but will preserve local discretion. Councils will remain accountable to their residents and must consult communities, businesses and tourism organisations before bringing any scheme forward. That consultative approach will ensure that decisions are grounded in local knowledge and shaped by those who are most affected.
The flexibility that is offered by the bill is particularly welcome. Under the proposed framework, councils may choose between a percentage-based levy and a fixed-rate model, and they may also vary how the levy is applied, with options such as per-person or per-night charges. That will enable schemes to reflect local tourism pressures, economic conditions and seasonal demand. Such adaptability is vital across Scotland’s diverse landscapes. We have major cities that welcome millions of visitors each year, such as Edinburgh; rural, island and remote communities, where tourism patterns differ greatly; and areas such as my Coatbridge and Chryston constituency, where we have many great tourist attractions, such as the Time Capsule and the Summerlee museum, which are not always known about or regarded as particular tourist hot spots and do not have many hotels, for example. It is really important that we recognise that a one-size-fits-all approach would not serve Scotland well. The bill will ensure that councils have the tools to design schemes that align with their unique circumstances and can take decisions locally.
The Local Government, Housing and Planning Committee—of which I am a member, as I said—recommends that the Parliament agree to the general principles of the bill. The committee supports the introduction of a choice between a percentage levy and a flat-rate model. We recognise the Government’s responsiveness to evidence and we welcome the steps to shorten consultation and transition periods where appropriate.
The bill also sits within a broader commitment to empowering local government. It contributes to the new deal for local government and builds on the Verity house agreement, reflecting a shared ambition to strengthen local decision making, support communities and improve public services. Alongside the record investment in the local government settlement, the measure will provide councils with an additional fiscal tool that complements existing funding streams.
International experience further supports the approach. Levies on overnight stays are common across Europe and beyond—I am sure that many members have experienced that. Many destinations use such levies to reinvest in tourism infrastructure, enhance their visitor services and protect natural and cultural assets, and Scotland’s model draws on those lessons while ensuring accountability, transparency and local control.
Stakeholder perspectives also underline the value of flexibility. Industry bodies, including representatives from rural and tourism sectors, have more or less welcomed the move towards fixed-rate options, which they view as being simpler, more predictable and better suited to varied accommodation models. Their contributions have strengthened the bill and will improve its practical application.
Of course, effective implementation will remain essential. On-going monitoring, clear guidance and continued engagement with councils and businesses will ensure that schemes operate smoothly and deliver tangible benefits. The statutory review mechanism that is built into the framework will provide an important safeguard, allowing Parliament to assess how the system is functioning in practice and to respond where necessary.
The bill represents a thoughtful evolution of Scotland’s visitor levy framework. It will enhance flexibility, respect local choice, support sustainable tourism and strengthen partnership working. It reflects the lessons learned from earlier implementation and the constructive engagement of stakeholders across the country, and it has gathered cross-party and stakeholder support. For those reasons, I support the general principles of the Visitor Levy (Amendment) (Scotland) Bill and encourage colleagues across the chamber to do the same.