Visitor Levy (Scotland) Bill

Published on: 05 July 2023

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The Scottish Government has recently introduced the Visitor Levy (Scotland) Bill into the Scottish Parliament, which would allow local authorities to introduce a charge on overnight stays in some types of accommodation, specifically including boats and berthings. 


The Bill is now at Stage 1, where the Local Government, Housing and Planning Committee will examine details of the bill and consider public comments it receives up until 1 September. Information on the bill can be accessed here


British Marine and British Marine Scotland have always been opposed to any such tourism tax being applied to our sector, a view made known in the response to the 2019 consultation.


The Visitor Levy (Scotland) Bill, as currently drafted, is concerning and raises many questions as to how a fair, practical, cost-effective regime could be established and effectively administered and enforced if it were to apply to Scotland’s recreational boating population.  British Marine and British Marine Scotland are currently assessing the potential implications this legislation could have and will be responding to the parliamentary Call for Views.  


Simon Limb, British Marine Scotland joint chairman added: “As currently written the draft bill would enable a levy/charges to be applied for overnight stays on all moorings and berths and it is unclear whether this includes the vessel’s home berth.  Furthermore, the responsibility and liability, with penalties, for collecting and declaring returns falls on the operator, which would be marinas, ports and harbours, harbour and mooring associations, community visitor berths etc.

“We will be asking our members to make their voices heard as it is important that our industry responds robustly, not only to the Committee but also to local authorities and local MSPs.  We will keep members in touch and supply further information in due course.”


We will be working closely with our partners and will keep members updated on this work.  In the meantime, if you would like to share your own thoughts on the bill, please do email us at 
Scotland@britishmarine.co.uk

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