Visitor Levy Interim Operational Guidance

Introduction

The Visitor Levy (Scotland) Act 2024 enables local authorities to introduce a Visitor Levy within their area. As local schemes are developed and implemented across Scotland, accommodation providers will be responsible for collecting, administering and remitting the levy in accordance with local authority requirements.

For many operators, the Visitor Levy will introduce new administrative processes affecting pricing, booking systems, guest communications, record keeping, VAT treatment and interactions with online travel agents (OTAs) and other booking channels. While the legislative framework is national, the operational details may vary between local authority schemes.

This guidance has been prepared by the Association of Scotland’s Self-Caterers (ASSC) to support its members in understanding the practical implications of Visitor Levy administration. It focuses on the day-to-day operational issues that businesses are likely to encounter, including how levies may be calculated, displayed to guests, collected, recorded and reported.

The guidance is intended as a practical working document for self-catering operators. It highlights key compliance considerations, identifies common operational risks and provides practical recommendations to help businesses prepare for implementation.

As Visitor Levy schemes continue to evolve, additional regulations, local authority guidance and operational procedures may emerge. ASSC will continue to monitor developments and update this guidance where appropriate to reflect new information and industry experience.

This guidance should be read alongside any Visitor Levy scheme documentation issued by the relevant local authority.

Important Disclaimer

This document is interim operational guidance prepared by the Association of Scotland’s Self-Caterers (ASSC).

It is intended to help accommodation providers understand and prepare for practical implementation of Visitor Levy schemes under the Visitor Levy (Scotland) Act 2024 and subsequent 2026 amendments.

This document:

• is not legal advice;
• is not official Scottish Government, VisitScotland or local authority guidance;
• should not be relied upon as professional tax, accounting or legal advice; and
• may be updated as further regulations, guidance and local authority operational practices emerge.

Accommodation providers remain responsible for ensuring compliance with:

• the legislation;
• local authority Visitor Levy schemes;
• VAT obligations;
• platform rules; and
• any future statutory guidance.

ASSC accepts no liability or responsibility arising from reliance on this guidance.

You can read the guidance by clicking on the link below.

Author of guidance: ASSC
Date of guidance: June 2026
Website: www.assc.co.uk
Contact details: communications@assc.co.uk / https://www.troocost.com/

Disclaimer – Guidance Sheets are written by experienced Members of the ASSC and other experts. The information in the ‘Guidance Sheet’ is provided by the ASSC for use by Members in support of their own independent business decisions. It does not constitute advice or instruction for which the ASSC can be held liable in any way whatsoever. All Members and other readers remain responsible for the consequences of any decisions taken whether in the light of information gained from this Guidance Sheet or not.