Question reference: S4W-04333
- Asked by: David McLetchie, MSP for Lothian, Scottish Conservative and Unionist Party
- Date lodged: 30 November 2011
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Current status: Answered by John Swinney on 14 December 2011
Question
To ask the Scottish Executive whether local authorities have the power to impose a transient visitor levy or ‘bed tax’ on hotels and serviced accommodation providers and, if not, whether, in its view, the Scottish Parliament has the power to enact legislation which would enable local authorities to do so.
Answer
There are no existing powers for local authorities to levy a local tax of this kind. The Scottish Government position is that the Scottish Parliament has competence to enact legislation which would enable local authorities to do so. Ministers have no plans to introduce legislation to allow local authorities to levy local tourism taxes.