1.0Transform Scotlandhttps://transform.scotrich600338<blockquote class="wp-embedded-content" data-secret="qfnVpKDgDr"><a href="https://transform.scot/what-we-do/research/the-tourist-duty-investing-tvl-revenue-for-the-public-benefit/">The Tourist Duty: Investing TVL revenue for the public benefit</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://transform.scot/what-we-do/research/the-tourist-duty-investing-tvl-revenue-for-the-public-benefit/embed/#?secret=qfnVpKDgDr" width="600" height="338" title="“The Tourist Duty: Investing TVL revenue for the public benefit” — Transform Scotland" data-secret="qfnVpKDgDr" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript"> /*! This file is auto-generated */ !function(c,d){"use strict";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},!c.wp.receiveEmbedMessage)if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(t)if(t.secret||t.message||t.value)if(!/[^a-zA-Z0-9]/.test(t.secret)){for(var r,a,i,s=d.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),n=d.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),o=0;o<n.length;o++)n[o].style.display="none";for(o=0;o<s.length;o++)if(r=s[o],e.source===r.contentWindow){if(r.removeAttribute("style"),"height"===t.message){if(1e3<(i=parseInt(t.value,10)))i=1e3;else if(~~i<200)i=200;r.height=i}if("link"===t.message)if(a=d.createElement("a"),i=d.createElement("a"),a.href=r.getAttribute("src"),i.href=t.value,i.host===a.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener("message",c.wp.receiveEmbedMessage,!1),d.addEventListener("DOMContentLoaded",t,!1),c.addEventListener("load",t,!1);function t(){if(!o){o=!0;for(var e,t,r,a=-1!==navigator.appVersion.indexOf("MSIE 10"),i=!!navigator.userAgent.match(/Trident.*rv:11\./),s=d.querySelectorAll("iframe.wp-embedded-content"),n=0;n<s.length;n++){if(!(r=(t=s[n]).getAttribute("data-secret")))r=Math.random().toString(36).substr(2,10),t.src+="#?secret="+r,t.setAttribute("data-secret",r);if(a||i)(e=t.cloneNode(!0)).removeAttribute("security"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:"ready",secret:r},"*")}}}}(window,document); </script> 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...https://transform.scot/wp/wp-content/uploads/2019/11/TVL-report-front-page.png