Visitor Levy backed for West Lothian

• The Scottish Government has proposed a new law which would allow councils to introduce an additional charge when someone pays for overnight accommodation.  Where councils decide to introduce the levy, it will provide an opportunity for greater investment in tourism infrastructure. 
• West Lothian Council has been invited to submit a response to the Committee, which was agreed today at the Council Executive
• West Lothian Council currently has no plans to introduce a levy and would back local flexibility and decision making regarding percentage rates

This bill is consistent with desire of local authorities to have greater taxation powers, helping to generate resources which could help with the cost of specific local services and facilities.

The application of such a levy for overnight accommodation is common across Europe and the World, particularly for areas with large visitor numbers.

West Lothian Council has been invited to submit a response to the Committee, which was agreed today at the Council Executive. The council's response states that that local authorities should be able to decide on whether a levy should be introduced for overnight accommodation in their area to generate additional financial resources to develop, support and sustain facilities and services which are substantially used by visitors. The council believe it should be a local decision, based on local circumstances. 

The Council Executive are generally supportive of the Bill and agree that, overall, the use of a percentage based on the chargeable transaction would result in more expensive accommodation contributing more, matching the contribution paid to ability to pay.

However, West Lothian Council currently has no plans to introduce a levy and would back local flexibility and decision making regarding percentage rates.  In its response to the Parliament, the council has stated that it believes that it should be for individual councils to determine an appropriate rate based on local circumstances and market conditions.

Leader of West Lothian Council Lawrence Fitzpatrick said:

"Many people that go on holidays abroad are fairly used to paying an additional levy or tourist tax. In reality,visitors and residents of areas use the same wider infrastructure and the principle behind using income generated via a levy, that can then be used to improve tourism facilities and infrastructure, does make sense. In theory, if services can be improved using a levy, more tourism could be generated which benefits the local economy.

"However, if it were to be implemented in West Lothian in future, it is important that proper consideration is given to the introduction of such a scheme, including full consultation.

He added: "The council believes the process as it currently stands is overly bureaucratic and time consuming. Any implantation of such a levy should be simplified for the benefit of all those that would use the scheme."

• Read the full committee report (opens new window)