Section 4 – Meaning of overnight accommodation
16.Subsection (1) defines “overnight accommodation” to mean a room or area provided to a visitor for residential purposes at the particular types of accommodation listed in subsection (2); but this does not include accommodation provided to a person as their only or usual place of residence. The types of accommodation which may be subject to a levy do not include a local authority gypsy and traveller site or a registered social landlord gypsy and traveller site (see subsection (3)). Neither do they include accommodation in vehicles or on board vessels that are undertaking a journey involving one or more overnight stops. This will mean, for example, that the provision of a cabin on a ferry or a sleeper train, or the hiring of a campervan, will not typically be subject to a levy. However, the levy would be chargeable on the overnight parking of a campervan at a campsite, meaning that the “accommodation” provided by the liable person is the area of the campsite allocated to the visitor for the purpose of the visitor’s overnight stay in the campervan.
17.The list of accommodation types in subsections (2) and (3) can be amended by the Scottish Ministers by way of regulations, by adding or removing a type of accommodation, or varying the description of a type of accommodation (subsection (4)). Subsection (5) requires the Scottish Ministers to consult local authorities and such persons as they consider to be representative of communities, businesses engaged in tourism and tourist organisations, as well as such other persons as they consider appropriate before making any regulations under subsection (4). Regulations under subsection (4) are subject to the affirmative procedure (subsection (6)).
