The Visitor Levy (Amendment) (Scotland) Bill was laid in the Scottish Parliament on 6 January 2026. This Bill seeks to give local authorities enabling powers to introduce a fixed amount levy approach in addition to the percentage approach which has existed for local authorities since 2024.
Evidence was provided by COSLA, local authorities and other stakeholders to the Local Government Housing and Planning (LGHP) Committee in late January 2026. The Scottish Parliament approved the principles of this Bill on the 19th of February 2026.
In March 2026, there will be two meetings in the Scottish Parliament where Members of the Scottish Parliament (MSPs) get to vote and make changes to the Bill. The first of these will be on Tuesday the 3rd of March and the final meeting is expected during the week commencing the 16th of March.
This briefing prepared by COSLA's Local Government Finance team is a response to the proposed amendments from the Scottish Government and will inform discussions in the Scottish Parliament.
COSLA Resources Spokesperson, Cllr Ricky Bell, commented:
"The Visitor Levy represented a key development for Local Government, handing power back to communities, and providing local decision-makers with the power to raise revenue independently of the Scottish Government in a manner which directly responds to local needs and circumstances. A per person per night option needs to remain on the table for local authorities to consider in full."
