CIOT questions operating costs of Scotland’s proposed tourist tax

Released 29 November 2019

Scotland’s councils need clarity about how they will be expected to pay for the costs of implementing the proposed new tourist tax, the Chartered Institute of Taxation (CIOT) has said.

In written evidence to a Scottish Government consultation on proposals to give councils the power to introduce a transient visitor levy, the Institute has called on the Scottish Government and the Convention of Scottish Local Authorities (COSLA) to ensure that the potential costs associated with administering and policing the levy were included in any future budget negotiations.

View the CIOT comments Lack of clarity on funding for operating tourist tax a concern.

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