Part of Portfolio Question Time – in the Scottish Parliament am ar 12 Mehefin 2024.
As I said at the start of my answer, as it is a local tax, the level of revenue from the levy will depend, first, on whether a local authority decides to introduce a visitor levy. There is no requirement on local authorities to do so. The bill is about our empowerment of local government with a range of fiscal levers, which I would have thought Rachael Hamilton would welcome.
If a local authority decides that it wishes to proceed with a levy, it is for that authority to decide the rate, and it has to carry out the assessment and consultation with local businesses and other stakeholders before proceeding, as is set out in the bill. Any revenue that is raised by the council through the levy will not impact on any of the local government funding that it otherwise receives—it will be additional revenue. I would have thought that Rachael Hamilton would welcome that, too.