New legislation has been published that would give councils across Scotland greater flexibility in how they design and apply visitor levies to support local tourism services.
The Visitor Levy Amendment Scotland Bill proposes expanding the powers available to local authorities when introducing a charge on overnight stays.
Under current legislation, councils can apply a levy based only on a percentage of accommodation costs.
If approved by the Scottish Parliament, the new Bill would allow councils to instead set the levy as a fixed amount.
The proposals would also allow councils to introduce a range of fixed charges depending on location, season or type of accommodation.
The Bill further clarifies how accommodation providers should report levy income to councils and how charges should be applied to bookings made through third parties such as travel agents.
Ministers say the changes are intended to give councils more choice while providing greater clarity for businesses operating in the tourism sector.
Ivan McKee said the amendments build on the original intention behind the visitor levy.
“When we introduced the original visitor levy legislation, we wanted to empower councils to implement a scheme that was right for their areas and easy to understand for local businesses.
“We worked closely with councils and tourism bodies when the original legislation was considered and passed by Parliament.
“These new proposals will give councils even more flexibility and provide clarity to businesses.”
He said the aim is to strengthen local economies where councils choose to use the levy.
“We want to ensure visitor levies are an effective option for councils who choose to introduce them to boost investment in local economies and services.”
If the Bill becomes law, councils would be able to choose between a percentage based model or a fixed amount model, with no obligation to introduce a levy at all.
Under a fixed amount approach, charges could be applied per person per night or on a per night basis.
The Scottish Government says it hopes the legislation will pass during the current parliamentary session, subject to the timetable at Holyrood.
