Glasgow Councillors Approve 5% Tourist Tax for 2027

At the City Administration Committee today, Glasgow’s plans for a tourist tax were approved by councillors.

• It is intended that it will be introduced on 25^th January 2027 and visitors will pay 5% of their accommodation bill for every night of their entire stay.
• Operators keep 1.5% of the amount collected to make up for any costs incurred.
• A visitor levy forum will be established.
• Annual costs are estimated to be about £750,000-£950,000, with initial set up expected to be £400,000.

Fiona Campbell MBE, CEO of the Association of Scotland’s Self-Caterers, said:

“Glasgow City Council’s decision to proceed with a 5% tourist tax is deeply concerning and risks undermining the city’s fragile tourism economy at a time when operators are already grappling with increasing costs, regulatory burdens and reduced bookings.

While we recognise the desire to secure sustainable funding for the visitor economy, the approach approved today stands in stark contrast to the more balanced and pragmatic positions adopted by local authorities in Ayrshire and the Western Isles. These councils have rightly prioritised local consultation and economic impact over political expediency.

We are particularly concerned by the cumulative impact this levy will have on smaller self-catering businesses and the lack of clarity around how the significant estimated costs – nearly £1 million annually – will deliver real value to tourism stakeholders. While allowing operators to retain 1.5% to cover costs is a step in the right direction, the mechanism still places significant administrative and financial burdens on accommodation providers without adequate safeguards.

The establishment of a visitor levy forum is welcome in principle, but it must be truly collaborative, evidence-led, and transparent in its remit. We urge Glasgow City Council to engage meaningfully with industry representatives and take into account the lessons from other parts of Scotland where proposals have been paused due to strong feedback from local businesses and communities.

Tourism is not a cash cow – it is a vital economic and cultural driver for Glasgow. Policy decisions must support its recovery and resilience, not risk further damage through rushed or disproportionate taxation models.”

The decision places Glasgow among the first major cities in Scotland to move forward with implementing a tourist tax, amid ongoing national debate about the impact of such levies on local economies and the visitor experience.