Consultation on The Principles of a Local Discretionary
Transient Visitor Levy (TVL) or Tourist Tax
Please take time to complete this survey before 3 October.
Thank You.
The ASSC has always stated that any moves to introduce a tourism tax or levy in Scotland should be subject to extensive, genuine and meaningful consultation with stakeholders. We therefore welcome the opportunity to provide evidence to the Scottish Government’s consultation to share the views of our sector and help shape the framework for this levy.
As stated, the ASSC and other industry stakeholders remainopposed to any form of additional tax on Scotland’s international and domestic visitors. However, given that the Scottish Government has committed to introducing a Bill, it is important that those most affected by the levy should have a say on any new framework. As a sector we should try to influence the Bill’s progress in a way that will cause the least amount of disruption and negative consequences for ASSC members, visitors and the industry as a whole.
At present, local authorities do not have the power to introduce a tourist levy in their area and would require legislation from the Scottish Parliament for it to proceed. This new consultation is not about the pros and cons of implementing a tourist tax in Scotland, or in a specific locality, but deals with the specifics around implementation, the creation of a national framework, powers being devolved to local government, as well as the design, rate and administration of the charge.
The money generated by local authorities who decide to introduce a visitor levy would be retained by them for reinvesting back into tourism-related activities in that community.
The ASSC, as well as the Scottish Tourism Alliance, welcomes this commitment that revenues should be used to fund local authority expenditure on these activities only.
“The Scottish Government is committed to devolving more power to local authorities as well as taking steps to safeguard the future of Scotland’s vibrant tourism industry.That is why we are looking for views from members of the public as well as industry on the principles of a transient visitor levy – often called a tourist tax.
“This will not be a national tax and it will be for individual local authorities to decide whether or not to apply an overnight fee if they consider it appropriate for the local community. Money raised by those local authorities who introduce a levy will be retained by them to invest in local tourism activity, helping to safeguard the sustainability of the industry.
“I hope that as many people as possible respond to this consultation to ensure that the legislation strengthens local decision making and enhances tourism across Scotland.”
Once we have collated views, we will provide a briefing paper in order to inform your own individual submission to the consultation. This will be distributed the week commencing 7th October. The Scottish Government’s consultation is open until 2nd December 2019.