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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

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A Simple Cullen Skink Recipe

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Cullen skink takes its name from a town on the Moray coast and from an older Scots word for soup. Made with smoked haddock, potatoes, onion and milk, it remains one of Scotland’s clearest examples of a dish shaped by place, work and necessity. Its history belongs to the north-east fishing coast, where smoked fish, harbour life and the ordinary discipline of feeding a household turned simple ingredients into one of Scotland’s most recognisable bowls. There is a town called Cullen on the Moray coast, and from that town came one of Scotland’s best-known soups. Cullen skink is made, in
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When Your Cupboard Joins National Security

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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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Scottish Brick History

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The Roman occupation of Scotland in first century AD brought brick-making skills to the Scots. Before the industrial revolution all bricks in Scotland were moulded by hand, a long process which began with the excavation of clay in autumn and ended the following summer when the bricks were fired in small kilns. One of the first industrial buildings to be built from bricks in Scotland was Stanley Mills in Perthshire, followed shortly after by numerous cotton mills in Glasgow. The Scottish Brick History website is a growing index of brickmarks, the distinct markings that identify where bricks were produced. These