Scottish Chambers of Commerce Network Consultation Response on The Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax:

Scottish Chambers of Commerce (SCC) appreciates the opportunity to input into this consultation on behalf of the 27 local Chambers of Commerce across Scotland.

The SCC Network is a leading, global and entrepreneurial business network, representing more than 12,000 companies and 50% of Scotland’s private sector workforce.

Insight is derived from SCC members, who form the network of the 27 Chambers of Commerce across Scotland’s towns, regions and cities. Chamber Network members are the trusted champions of businesses, places, and global trade. Leading and uniting the Chamber Network, the Scottish Chambers of Commerce has built an unrivalled reputation as Scotland’s voice for business at the national and international level.

SCC recognises the breadth of views that exists amongst the Scottish Chambers of Commerce Network on the issue of the Transient Visitor Levy. We encourage the Scottish Government to reflect and consider regional economic needs and the national importance of the Tourism sector.

There is a consensus amongst the Chamber Network that Scotland must remain an attractive and competitive place to do business. Companies in Scotland are facing a barrage of challenges. The Brexit bite, rising business costs and recruitment difficulties are having real-life implications on investment decisions. The burden of costs on the shoulders of businesses can be felt up and down the country, contributing to the quietly growing perception that doing business in Scotland is less competitive than other parts of the UK.

Businesses are already contributing in other taxes, such as business rates and VAT so any additional costs must be well balanced with investment, locally and in infrastructure which supports the sector.

The full SCC consultation submission can be found here