Impact Assessments - Visitor Levy Scheme
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Link to assessment
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Summary
Proposed consultation on the introduction of a Visitor Levy Scheme.
New legislation in the form of the Visitor Levy (Scotland) Act 2024 gives Local Authorities in Scotland the power to introduce a visitor levy on eligible overnight accommodation in their area. The Highland Council proposal is to use these powers.
The Council will use the funds raised by the Visitor Levy to support investment to sustain, support or develop the visitor economy. This Integrated Impact Assessment (IIA) is for the proposal to consult on implementation of the Visitor Levy. Further IIA will be carried out examining the impacts of the spend programmes which will use revenue raised by the Visitor Levy once these have been confirmed.
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Date of publication
05/11/2024