Source · Scottish Parliament Committees · Local Government, Housing and Planning Committee
Recommendation 26
26
Recommendation
Section 4 - Modification of the existing visitor levy scheme
Recommendation · verbatim
The Scottish Government has confirmed it will make amendments at Stage 2, the content of which has not been considered. Given the expedited time frame for consideration of the Bill, the Stage 2 period will not be long. It is therefore imperative that the Scottish Government provides clarity on the time frames for consultation and transition periods where local authorities have already begun implementation of a percentage-based scheme and wish to change to a fixed-rate model, or where local authorities wish to increase fixed-rate charges to reflect inflation.
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