The Scottish tourism industry welcomes the Scottish Government’s Stage 2 amendments to the Visitor Levy legislation, which respond directly to evidence provided by the tourism and hospitality industry and reflect long-standing calls for greater clarity, simplicity and proportionality.
The Scottish Tourism Alliance (STA) and the Association of Scotland’s Self-Caterers (ASSC) support the revised approach, which provides local authorities with flexibility to design schemes that reflect local circumstances, while establishing a clear and consistent charging basis that accommodation businesses can understand and administer in practice.
The Stage 2 amendments confirm that any visitor levy will be charged on the basis of the bookable unit per night, rather than per person. This is a critical improvement which reflects how accommodation is actually sold across hotels, self-catering, hostels and other overnight accommodation types, and removes unnecessary complexity and the risk of disproportionate impacts on families and group bookings.
We particularly welcome the Scottish Government’s decision to listen carefully to industry evidence and to address concerns raised consistently throughout the legislative process. These amendments improve fairness, close unintended loopholes, and provide greater certainty for businesses planning ahead.
However, we remain clear that the principle of local flexibility must be underpinned by robust evidence. Before any local authority proceeds with implementing a visitor levy, it must undertake a comprehensive economic impact assessment, alongside an Islands Impact Assessment where relevant. A visitor levy must support sustainable tourism and local visitor infrastructure, not damage the viability of the sector it depends upon.
A visitor levy must also be genuinely additional. It must not be used to fund core local authority services such as social housing or policing. If introduced, the levy should be clearly ringfenced for tourism and visitor-related purposes, ensuring that it enhances the visitor experience and supports destination resilience rather than substituting for existing public expenditure.
Marc Crothall MBE, Chief Executive of the Scottish Tourism Alliance, said:
“These Stage 2 amendments represent a meaningful step forward. The clarity now provided around how the levy would operate is essential for business confidence, while the revised implementation periods offer a more proportionate balance between certainty for industry and flexibility for local authorities. Continued evidence-led decision-making will be critical as this legislation progresses.”
Fiona Campbell MBE, Chief Executive of the Association of Scotland’s Self-Caterers, said:
“We appreciate the constructive partnership working that has brought us to this stage. Industry has engaged in good faith throughout this process, and it is encouraging to see Ministers reflect those discussions in the amended legislation. There is still work to do, but this is a more credible and workable position from which to continue.
We will continue to work collaboratively with the Scottish Government, Parliament and local authorities as the Bill progresses, to ensure any future visitor levy supports Scotland’s tourism economy and the communities it sustains.”