The visitor levy landscape across Scotland continues to evolve at pace, with local authorities progressing at different stages from early consideration through to formal consultation and approved schemes. The map attached provides a snapshot of the current position as at 5 July 2026, highlighting the increasingly varied policy landscape facing Scotland’s tourism and hospitality businesses.
The ASSC continues to engage proactively with local authorities, Scottish Government and industry partners to ensure that any visitor levy schemes are proportionate, practical to administer and underpinned by robust evidence. Our focus remains on securing fair implementation, minimising administrative burdens on accommodation providers and advocating for a consistent national approach wherever possible.
