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The Tourist Duty: Investing TVL revenue for the public benefit

There is now global concern about the many impacts of tourism, from fuelling the growth in aviation emissions, to the impacts that large tourist volumes have on fragile historic environments and ecosystems.

Various responses to these challenges are now under active consideration. In Scotland, it is the Transient Visitor Levy (TVL) that is currently being given most attention.

‘The Tourist Duty: Investing the TVL Revenue for the Public Benefit’ explores the rationale for introducing a TVL, the process for implementing the TVL, the opinions of Edinburgh stakeholders, and how four European cities have implemented TVL schemes and how they spend the revenue generated.

In Edinburgh, we found there is now strong public support for the City’s proposals, and argue it is now incumbent on the Scottish Government to swiftly come forward with legislation for discretionary powers to implement TVL schemes that are appropriate to the local circumstances across Scotland.

Our report takes forward the debate on the Edinburgh TVL proposal by presenting additional public opinion on how the revenue from the scheme should be invested. Transform Scotland’s viewpoint is that, given tourism’s impacts on these matters, a significant proportion of the revenue should be invested in improving the City Centre public realm and in supporting public transport services.

The report sets out six recommendations:

The report looks at four of the cities across Europe that have implemented Transient Visitor Levies: Amsterdam, Dubrovnik, Florence & Geneva:

Image credits: Amsterdam by tomanouc @ Flickr (CC BY-NC-ND 2.0); Dubrovnik by Herbert Frank @ Flickr (CC BY 2.0); Florence by Marc Buehler @ Flickr (CC BY-NC 2.0); Geneva, Pont du Mont-Blanc by Xavier @ Flickr (CC BY 2.0).