Source · Scottish Parliament Committees · Local Government, Housing and Planning Committee
Recommendation 12
12
Recommendation
Chargeable transactions
Recommendation · verbatim
The Committee seeks the Scottish Government's views on the potential misuse of this provision by artificially lowering the value of the initial transaction to minimise the levy payable.
Source
Committee
Local Government, Housing and Planning Committee
Report
Local Government, Housing and Planning Committee report on Stage 1 of the Visitor Levy (Amendment) (Scotland) Bill
SP Paper 1001
11 Feb 2026
Timeline
Recommendation age
0.6 yr
Report published
11 Feb 2026