In August 2024, the Finance and Resources Committee approved initial steps to develop a visitor levy with stakeholders. Consultation dates are yet to be announced, with the earliest possible implementation by January 2027.
In June 2024, the Policy and Resources Committee began considering a levy. No updates on consultations or timelines have been announced.
The council has conducted a pre-consultation survey and established a visitor levy group. A draft scheme will go to a special council meeting on 20th Dec 2024. Following approval, a three-month consultation will begin in Jan 2025, with a targeted implementation by Winter 2026.
Edinburgh’s levy, the first to head to public consultation – proposal includes a 5% charge per night, capped at seven nights. Public consultation opened on 23rd Sept 2024 and closes 15th Dec 2024. The final scheme will go to committee for approval in Jan 2025, aiming for implementation by Summer 2026.
In November 2024, the council proposed a joint bid with Orkney and Shetland for a consultant to assess levy feasibility. Stakeholder engagement will take place during the “winter months”, with feasibility work starting in Jan 2025.
Following a pre-consultation survey, the council is developing a proposal involving financial modelling and stakeholder engagement, expected to take a year. A draft levy proposal will go to council in Winter 2025, with potential implementation in Spring 2026.
The council established a project team in August 2024 to develop a business case for a levy. Scottish Greens and GMB Union are advocating for the levy to be introduced in time for the Commonwealth Games. Timelines for consultation and implementation remain unconfirmed.
A public consultation on a draft visitor levy scheme is now open (started 15th Nov 2024) and will close 7th Feb 2025. Findings will be reviewed in Spring 2025, with potential implementation by Autumn 2026.
Orkney Islands Council announced a joint bid with Comhairle nan Eilean Siar and Shetland to explore levy feasibility in November 2024.
Similar to Orkney and Comhairle nan Eilean Siar, Shetland is participating in the joint bid to investigate levy feasibility.
A consultation will now be undertaken with residents, local businesses, tourist operators and other key stakeholders, including Loch Lomond and the Trossachs National Park.
It will be presented in the autumn, with a further report to be brought to the Council in December 2025 that will seek to approve or dismiss its introduction.
Fiona Campbell, CEO of the Association of Scotland’s Self-Caterers, said:
“Stirling Council must tread carefully with plans for a visitor levy. If they do this, they must do it right.
We have seen that short-term let licensing has been far from plain sailing and the same affected small businesses now look set to become de-facto unpaid tax collectors. The accumulative regulatory impact could cripple businesses at a time when recovery is precarious. However, it is not just operators or overseas visitors who will be impacted but ordinary Scots choosing to visit Stirling will be hit in the pocket too.
Tourism is an important part of Stirling’s economy, with short-term lets generating nearly £30m GVA, supporting 960 jobs, according to a new analysis by BiGGAR Economics. It is therefore imperative that we see a full economic impact assessment to accompany the proposals.
Overall, any levy must be set fairly, have good governance and thoughtful implementation at its core, and monies raised ringfenced for tourist infrastructure only. Failure to take these steps could result in a levy that erodes the very industry it is supposedly intended to support.”
The ASSC will prepare comments for key consultations, including Edinburgh, Argyll & Bute, and Highland. Members are encouraged to share their views to ensure self-catering businesses are well-represented.
Stay tuned for updates following critical meetings and consultation deadlines. For further information or to contribute to ASSC’s responses, contact us directly.