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(1)      Welcomes
the Visitor Levy (Scotland) Act 2024, which allows local
authorities in Scotland to charge a fee on overnight stays in some
types of accommodation calculated as a percentage of the chargeable
transaction for accommodation;
(2)      Notes
the public and stakeholders consultation carried out by Aberdeen
City Council;
(3)     
Instructs the Chief Officer - City Development & Regeneration
to take any actions necessary to introduce the visitor levy across
Aberdeen at 7%, in accordance with the Visitor Levy (Scotland) Act
2024, from 01 April 2027;

(4)      Instructs the Chief
Officer - City Development & Regeneration to continue to engage
with businesses during the implementation period to better
understand the costs of compliance with the Visitor Levy
scheme;

(5)      Agrees as part of the
above mentioned engagement, the Council will review the
appropriateness of the proposed administrative retention rate to
ensure it remains fair, proportionate, and is evidence-based and
delegates authority to the Chief Officer - City Development &
Regeneration to set the retention rate in consultation with the
Convener of the Finance and Resources Committee;
and 

(6)      Instruct the Chief Officer
- City Development & Regeneration to establish a Visitor Levy
Forum within six months in line with the requirements of the
Visitor Levy (Scotland) Act 2024.