Publication - Impact assessment

Visitor Levy (Scotland) Bill: island communities impact assessment

Published: 25 May 2023
Directorate: Local Government and Housing Directorate
Topic: Business, industry and innovation, Communities and third sector, Money and tax, +1 more … Public sector
ISBN: 9781805258469

An island communities impact assessment (ICIA) considering the potential impact of the introduction of the Visitor Levy (Scotland) Bill on island communities.

Supporting documents

Footnotes

1 A stronger and more resilient Scotland: the Programme for Government 2022 to 2023

2 The background and policy context, as well as specific provisions, are outlined at length in the Policy Memorandum, which this impact assessment should be read alongside.

3 The Highlands and Islands region is comprised of the Highland, Moray, Orkney Islands, Shetland Islands and Eilean Siar local authorities.

4 Government of the Balearic Islands – Tax for Sustainable Tourism

5 Visit Malta – Environmental Contribution charge

6 Scottish Government - Consultation on The Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax

7 Report on the findings from the Scottish Government’s consultation on the Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax