Scottish Government consultation on a transient visitor levy

By Technical Team on 07 Oct 2019

The Scottish Government is currently consulting on the Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax. The consultation seeks to develop the Scottish Government’s understanding of the issues and concerns with regard to the introduction of a visitor levy (or tourist tax), including questions covering the design of the levy, compliance costs, the scope of local authority decision making and collection/enforcement issues.  The closing date for responses is 2 December and CIOT will be making a submission.

Alongside the consultation, the Scottish Government has published a partial Business and Regulatory Impact Assessment (BRIA) and is undertaking a series of information sessions across Scotland, which will explain the consultation and next steps and provide an opportunity to discuss issues around this. Details of these events can be found the eventbrite website. We would encourage you to try to get along to one of these free sessions.

If you have any comments on the consultation, please send them to technical [at]

Technical Team