Meeting of the Parliament 19 March 2026 [Draft]
The Scottish Government will oppose all the amendments in the group.
Amendments 5 and 6, in the name of Murdo Fraser, seek to adjust the definition of “overnight accommodation” in the Visitor Levy (Scotland) Act 2024 to exclude from the scope of the visitor levy certain forms of camping or caravan parks. Amendment 5 would remove camping sites and caravan parks, and amendment 6 would remove
“camping sites where the provision of camping sites is ancillary to the income of the main business activity.”
Decisions on which accommodation types should fall within the act were taken following extensive engagement with stakeholders, but there has been no such engagement on the amendments. In addition, introducing national exclusions would remove discretion from local authorities to charge a levy in respect of any such excluded accommodation.
Amendment 6 would require local authorities and accommodation providers to assess whether a camping site is ancillary to the income of the main business activity. It is unclear what “ancillary” means in that context. Local authorities and providers would be required to interpret business models and income structures, which could lead to disputes and inconsistency across local authority areas.
Amendment 25, in the name of Stephen Kerr, would require ministers to make regulations to establish national exemptions for single-room bed and breakfast accommodation, accommodation that forms part of the provider’s principal residence and single-occupancy self-catering premises. Likewise, that would reduce the flexibility that the 2024 act gives local authorities to decide whether such exemptions are appropriate for their area, and it would impose national exemptions without the benefit of full consultation or an assessment of the impacts. The industry does not support amendment 25, as it would, in effect, introduce occupancy-based distinctions that were removed at stage 2, when the per person, per night model was removed.
Amendment 26, in the name of Tim Eagle, would require ministers to make regulations to exempt the use of overnight accommodation where the visitor is attending a medical appointment. The 2024 legislation is deliberately designed to give councils the flexibility to shape visitor levy schemes in a way that best addresses local needs and circumstances, including any local exemptions. A national exemption of that kind would reduce the flexibility by requiring all authorities, regardless of local context, to apply it.