Visitor Levy Bill: business and regulatory impact assessment

1. Title of Proposal

1.1 Visitor Levy (Scotland) Bill

1.1.1. This Business and Regulatory Impact Assessment (BRIA) accompanies the Visitor Levy (Scotland) Bill 2023 ('the Bill') and is a development of a partial BRIA published in September 2019.^[1] This document is written subject to the best available information at the time, based on evidence gathered from engagement with relevant stakeholders.

1.1.2. This BRIA is structured into the following sections:

• Section 2 covers the purpose and intended effect of the Bill as well as background to the legislation
• Section 3 provides details of the consultation within government, with the public and with businesses
• Section 4 provides an assessment of the options considered to deliver the intent of the legislation, and the cost and benefits to different identified groups
• Section 5 provides details of regulatory impacts and EU alignment
• Section 6 provides an assessment of the impact of the legislation on Scottish firms, the competition assessment and consumer assessment
• Section 7 provides the Summary and Recommendation
• Section 8 contains the Declaration and Publication statement

1.1.3. Additional supporting analysis is contained in accompanying annexes and is referred to throughout this BRIA.