On Monday the Scottish Government opened a "Consultation on the Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax".

Stated purpose of the Consultation is:

"...to develop government understanding of the issues and concerns with regard to the introduction of a Transient Visitor Levy and help inform the development of legislation to enable local authorities to apply a visitor levy. In particular, the consultation seeks views to ensure that the legislation:

- supports the continuing success of the tourism industry in Scotland;
- provides the powers that are needed for local authorities to respond to local pressures;
- minimises the administrative and compliance burdens for those affected."

Stated objectives are to ensure:

- that the legislation provides the necessary powers to Local Authorities
- continued success of the tourism industry in Scotland
- minimal administrative and compliance burdens

Scottish Tourism Alliance Chief Executive Marc Crothall said:

"The STA is disappointed that the Scottish Government’s plans around the introduction of a tourist tax in Scotland were part of the recent Programme for Government, however we welcome the launch of the national consultation today and will urge our members, the wider industry and others who benefit from tourism activity to share their views on shaping the framework for the introduction of this tax....

"...however we are somewhat encouraged to see explicit reference to the fact that receipts from a tourist tax will be to fund local authority expenditure on tourism in the Programme for Government..."

A report published last week by the World Economic Forum rates the UK 140th out of 140 countries on price competitiveness.