Committee publication · Correspondence · 14 April 2026
Letter from Gavin Mowat, Senior Policy and External Affairs Manager, Corporate Communications, Strategy and Competitive Intelligence, VisitScotland, regarding oral evidence follow-up, 30 March 2026
From: Culture, Media and Sport Committee
Inquiry: Major events
Summary
VisitScotland clarifies the scope and implementation of visitor levy schemes under the 2024 Act, following Rebecca Edser's testimony to the Culture, Media and Sport Committee on 24 March 2026. The letter explains local authorities' discretionary powers to establish levies, sets out guidance principles for spending proceeds on visitor economy development, and confirms that major events and business events are eligible uses of funds, with five councils already identifying events in their spending priorities.
Key findings
- Visitor levies are discretionary for local authorities; section 19 of the 2024 Act permits spending on facilities and services for leisure and business visitors, with no prescribed limit on events investment.
- VisitScotland has statutory duty to provide guidance; chapter 12 sets principles requiring local authorities to align spending with local tourism and economic development strategies.
- Early adopters (Edinburgh, Aberdeen, Stirling, Glasgow, West Dunbartonshire) have already referenced events commitments in their spending plans.
- Business events are integral to national strategy and delivered through VisitScotland's dedicated Business Events team, which provides sales reach, marketing, bid support and government access.
- Local authorities must consult on levy proceeds; the Visitor Levy Forum will ensure investment plans reflect diverse stakeholder views.
Tone
ProceduralTopics
Key actors
Gavin Mowat, VisitScotland, Rebecca Edser, Rt Hon. Damian Hinds MP, City of Edinburgh Council, City of Aberdeen Council, Stirling Council, Glasgow City Council
Notable line
“… each local authority will have a very different set of priorities dependant on what the visitor economy looks like in their area.”
Key Quotes
“… section 19 3 of the Act permits local authorities to spend the funds to achieve the objectives of the scheme and to develop …”
“It is important to note that this is not a prescriptive list as each local authority will have a very different set of priorities dependant on what the visitor economy looks like in their area.”
“… business events are included and form an integral part of our national events strategy”
Source · parliament.uk record ↗