Councils in Scotland's tourist hotspots including Edinburgh and the Highlands and Islands want MSPs to introduce legislation that would permit the levying of local bed taxes.

Scottish hoteliers strongly oppose.

Key points the STA makes in disfavor of the proposed tourist tax include:

• Tourist tax on top of 20% VAT would worsen UK tourism's competitive disadvantage.
• Although the weak GBP favors international tourism, 60% of tourism spend in Scotland comes from domestic visitors.
• UK currently rates 135 out of 136 on tourism price competitiveness; tourist tax will only exacerbate this disadvantage.
• Tax would also disadvantage the many other types of businesses that make sales to tourists, by reducing tourist numbers and discretionary spend.
• Tourism businesses already pay high taxes and support DMOs.

Largely unspoken is the fear that once enabled by legislation, local tourist taxes will proliferate throughout Scotland and all of the UK, with snowballing adverse impact on tourism profitability and competitiveness.