Visitor Levy Expert Group

1. What's the purpose and scope of the group?

The new legislation placed a duty on us to prepare and publish guidance on the visitor levy for local authorities. The group worked to develop guidance for local authorities on elements of the Visitor Levy (Scotland) Act 2024.

The guidance has now been published and will be used by local authorities who are looking to take forward proposals for a visitor levy in their area. As proposals come forward, we will engage closely with local authorities and businesses to monitor the impact of the guidance.

Along with being asked to prepare and publish guidance on the visitor levy for local authorities, we were also asked to review the guidance from time to time.

We will continue to work with the expert group in this context, ensuring that the guidance remains fit for purpose as local authorities bring forward visitor levy schemes.

Any review of the guidance will need to be approved by Scottish minister’s before those updates can be published.

2. Who's in the Visitor Levy Expert Group?

The group is chaired by VisitScotland. It comprises members from across Scottish Government, local authority, and sector groups. Members of the Visitor Levy Expert Group are:

• Association of Scotland’s Self-Caterers
• Convention of Scottish Local Authorities (COSLA)
  • Chartered Institute of Public Finance and Accountancy (CIPFA)
  • Local authorities
  • Society of Local Authority Chief Executives and Senior Managers (SOLACE)
• Scottish Government
• Scottish Tourism Alliance
• UK Hospitality Scotland
• VisitScotland

Revenue Scotland have also joined the expert group in an observer capacity.

As workstreams are taken forward, members may consult with organisations and / or people outside the group. This is for members to inform themselves on drafting of the guidance.