Proposed consultation on introduction of a Visitor Levy Scheme - Impact Assessments

Link to assessment

Full impact assessment - proposed consultation on introduction of visitor levy scheme

Summary

New legislation in the form of the Visitor Levy (Scotland) Act 2024 and Visitor Levy (Amendment) (Scotland) Act 2026 gives Local Authorities in Scotland the power to introduce a visitor levy on eligible overnight accommodation in their area. This Integrated Impact Assessment (IIA) is for the proposal to consult on implementation of the Visitor Levy.

Date of publication

12/10/26