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Articles by Robbie McElroy
The Visitor Levy (Scotland) Bill Passes
The Visitor Levy (Scotland) Bill – or "tourist tax" as it is being more plainly named by some – has been passed by the Scottish Parliament. The earliest we are likely to see the levy introduced will be Spring 2026. Each local authority will have discretion as to whether they introduce this. The Bill has been divisive throughout the consultation stage and continues to receive a mixed response from industry bodies.
Commercial Lease Break Notices In Scotland - A Quick Guide
There are several key differences in the law when serving commercial lease break notices in Scotland. Real estate solicitor Robbie McElroy explains what to look out for when ending a commercial lease either during or at the end of the term. Ending a commercial property lease in Scotland is not as simple as reading the text to see when the stated last date of the term is.
Commercial lease break notices in Scotland - a quick guide
Ending a commercial property lease in Scotland is not as simple as reading the text to see when the stated last date of the term is. There are a few legal quirks you should be aware of to ensure that dealing with commercial leases goes smoothly and there are no nasty (and costly) surprises along the way. How to end a commercial lease in Scotland at the end of the term? To cause the lease to end, a Notice to Quit will need to be served on the other party to that lease.
Cruise Ship, Motorhome, And Camping Levies
Following recent Visitor Levy Bill consultation updates, the Scottish Government and councils are now considering levies for cruise ships, motorhomes, and camping. Proposed legislation would allow councils to tax those staying overnight, operating in much the same manner as the Visitor Levy would.
Taxing times ahead for tourists with visitor levies
Can you ever have too much of a good thing? In certain areas of Scotland, there’s a feeling that you can when it comes to tourism. Local authorities in hotspots such as Edinburgh and Skye have been lobbying central government for extra resources to cope with the surge in visitors arriving on their doorstep each year. In response, the Scottish Government’s Visitor Levy (Scotland) Bill has recently been through a public consultation process.
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