Meeting of the Parliament 24 March 2026 [Draft]
I am delighted to begin the final stage of the Visitor Levy (Amendment) (Scotland) Bill with this debate at stage 3. Although this has been an expedited process, Parliament has applied the same level of rigour and scrutiny as it does to any other major piece of legislation.
Before turning to the substance of what the technical bill will provide, I will offer some thanks. I recognise the constructive approach that has been taken across the chamber in ensuring that the bill is robust and ready for implementation. I thank members who have given their attention to the detail in scrutinising the bill and, in particular, the members of the Local Government, Housing and Planning Committee, the Delegated Powers and Law Reform Committee, and the Finance and Public Administration Committee, all of whom have provided their insight, advice and time to ensure that the bill is able to deliver the improvements that are needed.
I also extend thanks to all the key stakeholders who gave evidence to the committees and who worked with the Scottish Government to help to shape the contents of the bill, the regulations and the updated guidance that will follow.
I acknowledge all those who have previously contributed to the development of Scotland’s visitor levy, including my colleague Tom Arthur, who took through the original bill. Their work has helped to build the foundation that this bill strengthens.
I thank everyone who will help to deliver this legislation in practice, from local authorities that choose to implement a scheme; to accommodation providers who will make returns; to the wider tourism industry with other key roles, such as providing third-party sales of accommodation; and VisitScotland, which will develop the guidance. They will all help to change how we support and invest in our tourism sector in Scotland, to ensure that visitors have a positive experience as they share our culture, landscape and hospitality. Finally, I thank the officials who worked at pace on the bill to ensure that it was delivered in time and very successfully.
On that note, I would like to highlight some of what the strengthened framework in the bill will deliver. A key improvement in the bill is the introduction of an additional basis of charge. Local authorities will now be able to set a levy as a fixed amount or amounts. That new option is in addition to the existing percentage-rate model, giving councils the flexibility to choose the approach that best reflects their local visitor economy, particularly where accommodation prices are more consistent and a fixed amount of the levy might be simpler and more effective.