Visit Scotland | Alba

 The Scottish visitor economy supports businesses, jobs, and communities across the country. It is one of six Scottish Government growth sectors and is worth £10.8 billion (circa 6%) to Scotland’s economy.

All Scottish local authorities now have the power to charge a visitor levy on overnight stays in certain accommodation types. Any money raised by the levy would be reinvested locally on facilities and services substantially for or used by visitors.

The industry is still operating in an extremely challenging and uncertain economic landscape. While international performance has been positive, driven by visits from North America, the domestic market has been impacted by the cost of living.

We know that in the current climate, visitors from all markets are prioritising value for money when they choose a destination for their trip. Each local authority therefore needs to carefully consider:

  • whether a visitor levy will work for them, as what’s right for one destination will not necessarily be right for others
  • the profile of their visitors, whether largely domestic or international
  • the potential impact of a levy on businesses and visitors within the current economic and competitive travel landscape
  • potential impacts of a levy on factors such as price competitiveness, visitor demand, occupancy, and seasonality 

In this article:

Visitor levy guidance

At the request of Scottish Government Ministers, we brought together the tourism industry, local authorities, and government to deliver statutory guidance for local authorities on the visitor levy.

The guidance provides detail and advice on the process a local authority might take in implementing a visitor levy. We developed this guidance with input from representatives from the tourism and accommodation sector.

We will continue to consider and review the guidance as local authorities bring forward proposals for visitor levy schemes. This way, we will ensure that the guidance is meeting the needs and expectations of all those who have an interest in the visitor levy.

Visitor levy guidance

Published October 2024

Read the visitor levy guidance in full.

Download (10Mb)

Glossary

Published October 2024

Browse our glossary to help you better understand the terms used in the visitor levy guidance.

Download (146Kb)

Visitor levy schemes

All 32 local authorities in Scotland have the power to introduce a visitor levy. Please find a list of which authorities have approved or proposed visitor levy schemes and how to contribute to consultations.

Visitor levy scheme approved in

  • City of Edinburgh Council

    From 24 July 2026, a levy of 5% on overnight accommodation will be applied to a maximum of five nights.

    Businesses will need to apply the levy to any advance bookings made as of 1 October 2025 for stays on or after 24 July 2026.

    The majority of the funds will be spent on:

    • city operations and infrastructure
    • culture, heritage and events
    • destination and visitor management

     

    Main contact details for the council are: visitorlevy@edinburgh.gov.uk.

    Read the detail of Edinburgh’s visitor levy scheme.

Visitor levy schemes are currently proposed in

Other scheme updates from local authorities

The following local authorities have not yet started a formal consultation yet. But they are conducting some early engagement activities to help inform their plans.

Aberdeen

aberdeencity.gov.uk

Aberdeenshire

aberdeenshire.gov.uk

Comhairle nan Eilean Siar

cne-siar.gov.uk

East Ayrshire

east-ayrshire.gov.uk

East Lothian

eastlothian.gov.uk

Moray

moray.gov.uk

Orkney

orkney.gov.uk

Perth and Kinross

perth-and-kinross.cmis.uk.com

South Ayrshire

south-ayrshire.gov.uk

Stirling

stirling.gov.uk

West Dunbartonshire

west-dunbarton.gov.uk

There are currently no local authorities with a visitor levy scheme in operation.

How will the visitor levy impact my business?

Local authorities now have the power to introduce a percentage levy on paid overnight accommodation.

Businesses should look to engage with their local authorities at the earliest opportunity. This allows them to help shape proposals that meet their own needs and will deliver the best outcomes for the visitor economy in their area.

Each visitor levy scheme will be determined by the local authority. It will be for them to set out how the scheme will operate and determine any support they might offer to businesses collecting and remitting the levy.

Engagement from businesses in the process of developing a scheme will be critical. So, businesses are strongly encouraged to get involved. 

 

A hotel receptionist answering the phone.

We expect that local authorities will work closely with the accommodation sector in their area as they develop visitor levy proposals. This will ensure that the local authority proposals will be well understood by the businesses collecting and remitting the levy where it will be charged.

Local authorities are also required to establish a "visitor levy forum" for any scheme brought forward. This will represent an opportunity for ongoing industry engagement and advice throughout the lifetime of the scheme.

The minimum 18-month implementation period will be the ideal opportunity for local authorities to provide necessary support for businesses ahead of a scheme coming into force.

Industry trade bodies have been involved in the development of the visitor levy guidance for local authorities. Accommodation providers may wish to speak with their trade body for more information.

Tourism business FAQ

Detailed questions that businesses will have about a proposed visitor levy will be for the local authority to answer.

The following information is pulled from the visitor levy guidance to give you a quick overview of some of the topics covered.

However, it's recommended to engage early with your local authority for a full understanding of how your business might be impacted and what support might be available.

What will my local authority levy scheme look like?

How will the visitor levy be calculated?

What is the process for paying for the visitor levy?

Can I get relief for any business costs incurred, and what are the VAT implications?

Communicating to your visitors

How will the visitor levy impact bookings / cancellations?

What personal data of visitors do I need to record?

Related links

Electronic travel authorisation

Discover how the UK's Electronic travel authorisation scheme might impact some of your visitors and how you can learn more about it.

About us

VisitScotland is Scotland's national tourism and events organisation. Read more about the work that we do and our team that deliver it.