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08/10/2024

Visitor Levy (Scotland) Act: Statutory Guidance for Local Authorities and What It Means for Self-Catering Operators

The Visitor Levy (Scotland) Bill was passed in May 2024 and became an Act in July 2024, granting local authorities in Scotland the power to introduce a levy on overnight accommodation if they choose to do so.

While the new guidance, developed by VisitScotland (please see the link below) is primarily aimed at local authorities, it provides valuable insights into how a visitor levy scheme could affect businesses. Self-catering operators in areas where a levy is proposed are encouraged to participate in the required consultations to ensure their voices are heard.

The Association of Scotland’s Self-Caterers (ASSC) anticipates a significant impact on self-catering businesses across Scotland. We are committed to providing members with timely information and guidance over the coming months. We are collaborating closely with the Scottish Tourism Alliance (STA), the Bed and Breakfast Association, and other sector groups to support you through this transition. Please be patient as we work to deliver the best possible support during this time of change.

Please see the guidance and helpful links below:

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