The Statutory Visitor Levy Guidance, which is predominantly for Local Authorities, but as you will see it also sets out information on what accommodation businesses will be required to do, has now been published and can be found here.
The most important thing now is for businesses in those local authority areas that elect to take forward and explore the implementation of a Tourism Visitor Levy, is to engage and respond fully to the local authority’s consultation that they are legally bound to conduct.
It is also important to remember that the timescale, from declaring an intent to pursue and implement a TVL and then collect it from a visitor, must be no less than 18 months.
Currently, industry members on the TVL expert group, together with Visit Scotland and other colleagues, are developing a FAQ for businesses themselves with the aim to provide as much clarity as possible on what businesses will need to prepare for should the levy be agreed on and introduced in their own local authority.