Visitor Levy Implementation Concerns – Joint Industry Response

On 14 July 2025, the ASSC joined a coalition of leading tourism and accommodation industry organisations in co-signing a formal letter to Councillor Meagher and the City of Edinburgh Council regarding the untenable timeline for the implementation of the Visitor Levy.

The letter underscores widespread concern across the sector that the 1 October 2025 deadline, by which businesses are expected to begin advertising levy-inclusive pricing for stays from 24 July 2026, is unworkable without practical, published guidance. Despite repeated requests and initial assurances, no technical or operational guidance has been issued by either VisitScotland or the Council. This leaves accommodation providers, including short-term let operators, at serious risk of non-compliance and financial detriment.

Key points raised in the letter include:

• Unrealistic Implementation Deadline: With under three months to go, businesses are being asked to overhaul complex booking and pricing systems without the necessary instruction, contravening the intended flexibility of the Visitor Levy (Scotland) Act 2024.
• Pending Legislative Amendments: Providers are being asked to comply with the current Act in advance of Scottish Statutory Instruments (SSIs) which are expected to alter key components of the legislation, including third-party pricing. This sequential compliance approach is inefficient, confusing, and burdensome.
• Sector-Wide Financial Pressure: Businesses are facing cumulative challenges including rising operational costs, post-pandemic recovery, and licensing requirements. Imposing an impractical implementation deadline exacerbates this pressure unnecessarily.

The letter calls for three specific actions:

1. Immediate publication of coordinated national guidance from the Scottish Government.
2. Edinburgh-specific implementation guidance aligned with the national framework.
3. A revised, realistic timeline for levy pricing implementation, triggered only after guidance and legislative amendments are finalised.

This intervention reflects our ongoing commitment to practical, constructive engagement with policymakers, and our determination to ensure that the levy is introduced in a manner that is fair, feasible, and sustainable for all providers. The tone of the letter is collaborative but clear: we support the principle of a visitor levy, but it must be implemented with the clarity and care necessary to succeed.