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When Does a Visitor Become Taxable?

I have been reading about the proposed Highland Visitor Levy, and I have questions. This will surprise nobody who knows me. I have questions about most things. I once kept a washing-machine engineer in the kitchen for forty minutes because he said the noise was “within normal parameters” and I wanted to know whose normal parameters we were discussing. The Highland Council is consulting on a visitor levy which, if eventually approved, could mean a charge of £5 per room per night for hotels, B&Bs and similar accommodation, and £2 for hostels, campsites and caravan parks. This sounds straightforward. Nothing

Scotland In Focus

Skirret
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Skirret, or Crummock, the Sweet Root Scotland Forgot

29.1K views
Before the potato became ordinary, and before sugar became cheap, there was skirret. In Scotland it was known as crummock, a word recorded in Scots for the plant Sium sisarum. The Dictionaries of the Scots Language give Scottish references from the early eighteenth century, including Orkney in 1701 and an account book entry from 1703 listing “crumocks” among kitchen-garden produce. The same source notes the word in Older Scots from 1693 and connects it with Gaelic crumag. Skirret is a perennial root vegetable in the carrot family, Apiaceae. It produces clusters of long, pale, finger-like roots rather than one neat
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When Your Cupboard Joins National Security

10.9K views
I have always kept food in the house, because I was brought up properly and because the weather in Scotland has never once asked permission before making a nuisance of itself. There are tins in the cupboard, batteries in a drawer, candles in the hall cabinet, and a torch that works provided nobody has taken the batteries out for a remote control and then looked innocent when questioned. There is tea. There is soup. There are oatcakes. There is usually enough in the house to survive a power cut, a blocked road, or a sudden visit from someone who says
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Edinburgh Research Archive (ERA)

59.7K views
In the digital age, access to scholarly information is crucial for the advancement of knowledge and innovation. The Edinburgh Research Archive (ERA), hosted by the University of Edinburgh, stands out as a beacon of academic excellence and accessibility, making it a worthy feature for the Best of Scotland websites. ERA is an online repository that houses a wealth of research outputs from the University of Edinburgh’s vibrant academic community. The archive includes theses, papers, articles, and datasets produced by students and faculty members across various disciplines. What sets ERA apart is its commitment to open access, ensuring that anyone around