As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

The Rural Affordable Homes for Key Workers Fund was announced in the First Minister’s Policy Prospectus in April 2023, with further details included in the Rural and Islands Housing Action Plan, published on 13 October 2023.

To date no homes have been secured through funding from the Rural Affordable Homes for Key Workers Fund. Local Authorities have been made aware of the demand-led fund and we expect those with rural communities to be considering and developing proposals to access the fund as part of their annual Strategic Housing Investment Plan process.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

The Visitor Levy (Scotland) Bill defines overnight accommodation as a room, space, or other accommodation at a type of premises that is provided for residential purposes other than as the individual's only or usual place of residence. Refugees who are staying in overnight accommodation as their only or main residence will therefore not be liable to pay a visitor levy, if a local authority chooses to introduce one. The Bill provides for a local authority to put such exemptions in place as it believes are appropriate, informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

There is no single central record of consultations undertaken by the Scottish Government since 1999.