Visitor levy guidance for local authorities

New guidance published

Today (4 October), we have published guidance on the visitor levy for local authorities. The guidance will provide advice on the development and implementation of a visitor levy. Accommodation providers responsible for collecting the levy may also find it useful.

The visitor levy legislation, passed earlier this year, places a duty on VisitScotland to prepare and publish guidance for local authorities. We brought together representatives from the tourism industry, local authorities and government to develop the guidance through the Visitor Levy Expert Group.

What is in the guidance?

The guidance covers a number of requirements set out in the Visitor Levy (Scotland) Act 2024 that a local authority must undertake to implement a visitor levy. Find out more about the Visitor Levy (Scotland) Act 2024 on the Scottish Government website.

As well as those duties, we have set out expectations around early engagement and support for businesses that we consider necessary for the success of a visitor levy scheme. 

What is a visitor levy?

Under the new legislation, local authorities have the ability to establish a visitor levy scheme in their area which will require visitors to pay a levy on overnight stays. Not all local authorities may choose to establish a visitor levy scheme, but where it does, this levy must be set at a percentage of the accommodation portion of the charge. 

The funds generated by any levy should be used to support the local visitor economy; and that revenue potential could see multi-million-pound investment in the sector, annually.

We want to work with local authorities to ensure that this potential is matched with a clear, long-term ambition for the visitor economy in their area. 

We are also keen to work with local authorities to ensure that businesses collecting any levy are adequately engaged, informed and supported through the process. 

What are local authorities doing now?

Some local authorities are beginning to develop proposals for introducing a visitor levy and Edinburgh recently published a consultation on its proposals. 

We expect some other local authorities to follow suit with their own proposals and consultations in the coming months.