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ARTICLE · 25 JULY 2024

The Visitor Levy (Scotland) Bill Passes

Shepherd and Wedderburn
Shepherd and Wedderburn
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The Visitor Levy (Scotland) Bill, introducing a "tourist tax," has been passed and will take effect by Spring 2026 at the earliest. Local authorities can decide on implementation, with mixed responses from the hospitality industry and differing support levels across regions.

United KingdomTax
Robbie McElroy
Robbie McElroy
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The Visitor Levy (Scotland) Bill – or "tourist tax" as it is being more plainly named by some – has been passed by the Scottish Parliament. The earliest we are likely to see the levy introduced will be Spring 2026. Each local authority will have discretion as to whether they introduce this.

A cautious response from industry

The Bill has been divisive throughout the consultation stage and continues to receive a mixed response from industry bodies.

UKHospitality Scotland have welcomed the minimum 18-month lead in period after a Council decides to adopt the levy, acknowledging that this provides time for engagement between Local Authorities and the hospitality businesses affected.

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