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20/02/2026

Stage 1 Debate Shows Strong Cross-Party Support for Visitor Levy Reform

We welcome the outcome of yesterday’s Stage 1 debate on the Visitor Levy (Amendment) (Scotland) Bill, which demonstrated clear cross-party recognition of the need for a fairer and more workable approach to the visitor levy, particularly for small and micro tourism businesses.

The Official Report transcript of yesterday’s Stage 1 debate can be found here.

During the debate, MSPs from across the chamber explicitly acknowledged the sustained and constructive engagement of industry bodies, including the Association of Scotland’s Self-Caterers, in pressing for meaningful reform.

Murdo Fraser MSP highlighted the joint industry letter coordinated by the Scottish Tourism Alliance in May last year, which warned that without swift and coordinated action Scotland risked creating an unworkable system that would damage confidence and compliance across the tourism sector. He went on to note that others, including Fiona Campbell of the ASSC, alongside the Scottish Bed and Breakfast Association and the Federation of Small Businesses, had joined those calls, and that it was positive to see those concerns being listened to.

Tim Eagle MSP also spoke directly to the issues we have consistently raised on behalf of self-catering operators, stating that the Association of Scotland’s Self-Caterers “does an incredible job” and has repeatedly highlighted the risk to small operators, particularly those close to the VAT threshold, as well as the disproportionate administrative burden that poorly designed levy models could create.

Following the debate, Fiona Campbell MBE, Chief Executive of the ASSC, commented:

“The ASSC welcomes the Scottish Parliament’s support at Stage 1 for the Visitor Levy (Amendment) (Scotland) Bill and the constructive cross-party engagement that has helped shape it to date, and we are grateful to those MSPs who commended the work of the ASSC on this issue. If passed, this Bill presents an important opportunity to introduce enhanced flexibility through the option of a fixed amount model, which is crucial to delivering a fair and workable system for Scotland’s self-catering sector and the wider visitor economy.

We also agree with cross-party calls for this Bill to make its way through Parliament without numerous amendments so that this vitally important legislation gets on the statute book as quickly as possible. Whilst bells and whistles refinements may be attractive, there is a clear risk that over-complication could delay progress. Getting the fundamentals right, and doing so swiftly, is more important than pursuing ‘nice to have’ measures at this stage.

The ASSC looks forward to working collaboratively with Ministers, MSPs, local authorities and industry partners as the Bill progresses through the Scottish Parliament in the weeks ahead, and we will continue to engage constructively to help ensure the final framework supports sustainable tourism while recognising the operational realities of our sector.”

Stage 1 approval marks an important milestone, but it is not the end of the process. We remain focused on ensuring that the legislation which ultimately reaches the statute book is practical, proportionate and capable of being implemented consistently across Scotland, without unintended consequences for responsible self-catering businesses.

We will continue to keep members updated as the Bill progresses through Stages 2 and 3 and as further opportunities for engagement arise.

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