Visitor Levy (Amendment) (Scotland) Bill officially published today (7 January 2026)

The Visitor Levy (Amendment) (Scotland) Bill and accompanying documents were introduced to Parliament yesterday (6 January 2026), and have now been officially published today.

The Bill and documents can be found on parliament.scot and accompanying Scottish Government news release on gov.scot. The impact assessments will be published at different stages over the next few weeks, with the first of these available today.

The Bill builds on and strengthens the existing legislative framework established by the Visitor Levy (Scotland) Act 2024, which provided local authorities with a discretionary power to introduce a visitor levy on the purchase of overnight accommodation.

If passed by Parliament, the Bill will give local authorities greater flexibility to introduce a simpler and more transparent fixed amount charge, as an alternative to introducing a percentage-based levy.

The Scottish Government has committed to work closely with industry to ensure the right approach is taken and to inform Parliament’s consideration of the proposals. It is in the process of setting up a group to meet on a regular basis as the Bill proceeds through Parliament.

We’ll continue to keep you updated over the coming period.