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Visitor Tax passes in Scottish Parliament

MSPs have passed a plan to introduce a tourist tax in Scotland.

The Visitor Levy (Scotland) Bill will allow local authorities to add a charge to overnight accommodation such as hotels, B&Bs and holiday lets.

The fee would be a percentage of the cost of overnight accommodation – minus commission the provider pays to any online booking service and room “add-ons” such food and drink.

So, as a way of example in the bill, external, the Scottish government says a 1% levy on £200 for a room would result in a £2 tourist tax.

Accommodation providers would be responsible for collecting the charge and passing the money on to their local authority.

Each local authority would be able to decide if it wanted to introduce a charge and what the level of the charge should be.

Seventeen of Scotland’s 32 councils, along with national body Cosla, back the introduction of a levy, according to Scottish government consultation.

Visitor Levy (Scotland) Bill – Bills (proposed laws) – Scottish Parliament | Scottish Parliament Website

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