In May 2023, Scottish Government introduced the Visitor Levy (Scotland) Bill to Parliament.
The Bill aims to allow a visitor levy, a type of fee or tax, to be charged on overnight stays in some types of accommodation. Section 4 of the Bill explains what types of accommodation these could be. This means that a certain amount of money would be paid to the local authority every time someone stayed overnight in accommodation like a hotel, bed and breakfast or holiday cottage (unless it is the place where the person usually lives). Each local authority would be able to decide if it wanted to introduce a charge and what the level of the charge should be.
If passed, it will allow councils to invest more in local visitor facilities and services by charging visitors a levy or fee on overnight stays.
Alongside the introduction of the Bill, Scottish Government invited representatives from the tourism industry and local authorities to join an Expert Group chaired by VisitScotland. The group will consider guidance and best practice to assist councils in using a visitor levy.
Find information on the new Visitor Levy Expert Group: what it’s here to do, who is involved and current activity.