The Scottish Government is asking community councils for their views on proposed amendments to the disability exemption that is included within the Visitor Levy (Scotland) Act 2024.
The Act provides that people in receipt of certain benefits are exempt from paying or may seek reimbursement of the visitor levy.
The government is seeking views on proposals to broaden this exemption to additional disability benefits, payments and allowances. These changes are intended to ensure the exemption operates fairly and consistently.
This letter details the proposed changes.
You are asked to respond by 15 December 2025.