Motorhomes and moorings spared from tourist tax

"A percentage rate would be extremely complex to collect and difficult for consumers to understand," said West Scotland Conservative MSP Pam Gosal. "The majority of councils that intend to introduce a levy would be open to introducing it as a flat rate."

Wild campers and people in motorhomes and campervans are not liable to pay - unless they stay on a campsite - due to difficulties collecting the levy, MSPs heard. Mr Coffey said: "The cost of collecting the levy in such situations would probably far outweigh the advantage of collecting it in the first place," said Mr Coffey.

Mid Scotland and Fife MSP Murdo Fraser (Con) said this would "incentivise" wild camping which is "already a scourge in many parts of rural Scotland, particularly the Highlands".

The definition, as an ’accommodation levy’ charging when someone enters overnight accommodation for a stay, also excludes day trippers, noted Central Scotland Labour MSP Mark Griffin. He also raised concerns about complexity, because accommodation owners are liable for collecting levies and paying the sum to councils.

Shetland MSP Beatrice Wishart (LD) cited concerns about the omission of cruise ship passengers. Mr Coffey said: "Highland Council reminded us the area has 325,000 cruise ship visitors every year, and that even a small disembarkation charge could make a huge difference in some of the area’s remote communities."

Ross Greer (West Scotland) (Green) said the visitor levy will be joined by a new levy on cruise ships visiting Scotland, to both slash greenhouse emissions (’one ship produces the same amount of carbon emissions as 12,000 cars’) and impact of thousands of tourists on port communities, estimated to be one million last year.

Mr Greer, who represents Luss by Loch Lomond where "dangerous parking, antisocial behaviour and litter" puts pressure on council services every summer, said: "It is an entirely reasonable principle that the body that provides public toilets, bin collections, leisure facilities and all sorts of other services that tourists make use of is able to recoup those costs, and it is only fair that local residents are not left to pick up the bill."

The Scottish Government removed boat moorings and berthings from the levy, unless the vessels are permanently moored and used for accommodation.

Stuart McMillan (Greenock and Inverclyde) (SNP) said: "The boat is, in fact, the accommodation. Marinas and moorings are more akin to a car park than accommodation."

MSPs voted 86 to 30 in favour of the bill passing stage one of its passage through Holyrood. If it passes stage two following more amendments, it may not come into force until spring 2026.

The Federation of Small Businesses’ Highlands & Islands development manager, David Richardson, said: “A big ask, but Scotland lost 3,500 tourism and hospitality businesses last year, something we can ill-afford to do, and we must ensure that the levy is a force for good rather than a hindrance to the Highlands’ most important industry.”