The Association of Scotland’s Self-Caterers (ASSC), the main trade association for Scotland’s £1bn self-catering industry, has called on all those with an interest in the continued success of the country’s tourism sector to respond to Glasgow City Council’s visitor levy consultation.
With local levies popping up across the country, its possible introduction has caused disquiet amongst sections of the business community in Glasgow and the ASSC have now fed in their views to Council officials.
With little more than a week to go until the deadline (2nd May 2025), the leading trade body has implored businesses, communities and visitors to make their voice known through completing the Council’s survey.
The ASSC has also published its consultation response as the organisation continues to lobby for changes to national legislation to make the visitor levy – commonly known as a tourist tax – fit for purpose and minimise the regulatory burden for business.
They remain opposed in principle to its introduction given the fragile recovery of the tourism economy, the ongoing cost-of-living crisis, and the regulatory overload currently facing accommodation providers through short-term let planning and licensing legislation.
They recommend that Glasgow City Council:
With the self-catering sector worth £20m GVA per annum to Glasgow according to an independent analysis from BiGGAR Economics, the ASSC’s submission argues that “these regulations are far too important to get wrong”. Instead, they stress “a more considered and collaborative approach” and, if a new local tax is eventually introduced, it should be “managed appropriately, mitigating negative impacts and avoiding unintended consequences.”
The ASSC is committed to working constructively with all councils and the Scottish Government to ensure any future schemes are evidence-based, proportionate, and aligned with the long-term sustainability of Scotland’s tourism sector.
Fiona Campbell, CEO of the Association of Scotland’s Self-Caterers, said:
“This is a pivotal moment and we urge all those with a stake in Scottish tourism, especially our important self-catering community, to respond to Glasgow’s consultation without delay. Whether you are a local business, a Scottish resident who holidays in your own country, or someone who works away from home and relies on short-term accommodation – your voice matters. Tourism is not just for tourists – it’s for families, workers, and communities. The outcomes of this will shape how, and whether, tourism can continue to grow and thrive in Glasgow. There’s a lot at stake so the Council must tread carefully with their plans.
While tourist levies are common in other destinations, there are key differences. First, it is a tax on a tax: the 5% Glasgow levy itself would be subject to 20% VAT, something unheard of in Europe. Other destinations have a reduced rate of VAT on tourism services, where Scotland does not. Second, the Council needs to be open about who will be paying. This is not an ‘international’ levy paid only by foreign tourists with exemptions for residents, but one applicable to ordinary Scots staying overnight in Glasgow who have already made a financial contribution to local services. It will be a tax on those with overnight stays taking in a concert at the Hydro; it will be a tax on those staying in accommodation while visiting a relative in hospital; and it will be a tax on hardworking families on a staycation. And as with all taxes, the only way is up, especially when councils are deprived of funds.
Overall, the Glasgow City Council must listen to the voice of business who will ultimately be responsible for administering this scheme. Whilst we oppose a Glasgow levy, the ASSC has set out a range of proactive and positive recommendations to help minimise the regulatory burden for affected businesses which we hope will be considered by the Council.”