The public consultation on a potential Visitor Levy in Perth and Kinross is now open and we’re urging self-catering operators and other tourism providers to get involved and spread the word.
In May 2024, the Scottish Parliament passed the Visitor Levy (Scotland) Act, giving local authorities the power to introduce a levy on overnight accommodation. In February 2025, Perth and Kinross Council agreed to begin a formal consultation process to gather local views on whether and how a Visitor Levy should be introduced here.
The proposed levy has sparked significant debate, and the Association of Scotland’s Self-Caterers (ASSC) is urging stakeholders to make their voices heard before the deadline of 30th September 2025. Encouraging friends, family, and loyal visitors to participate can help ensure a well-rounded response that reflects the importance of tourism to the region.
Any proposed scheme will be presented to Perth & Kinross Council in December 2025 for a final decision.
We understand that consultations like this can seem complex. To support ASSC members, we’ve prepared a short guide on how to respond effectively, including tips on the types of issues you might want to highlight.
🔗 Read the guide here
Council-led drop-in events are being held across Perth and Kinross. These are great opportunities to find out more and ask questions in person.
Dates and Venues:
The consultation runs until 30 September 2025. This is your opportunity to help shape how tourism funding is raised and invested across Perth and Kinross — don’t miss it.
Fiona Campbell, CEO of the Association of Scotland’s Self-Caterers, said:
“The ASSC has major reservations about the introduction of a tourist tax both in Perth and Kinross and elsewhere in Scotland and we urge the Council to tread carefully. A VAT-attributed percentage rate is overly complex and costly for accommodation providers. This stems from deficiencies in the national legislation and the ASSC implores the Scottish Government to urgently revisit the charging model.
If taken forward in Perth and Kinross, it needs to be right from the very outset and they must be open about who will be charged – it won’t just be foreign visitors but ordinary Scots staying in the area. It is essential that the voice of small business is heard loud and clear, especially as this development falls hot on the heels of the Council’s decision bring back plans for a short-term let planning control area. It should not be forgotten that short-term lets alone generate £52m per annum and support 1,757 local jobs so rushing such an important decision benefits no one.
All levels of government must therefore work closely with the business community – those who will ultimately be responsible for the administration of any new tax – so that it is fit for purpose, the regulatory burden is minimised and does not damage the sector it is intended to support. We strongly urge all affected stakeholders to engage fully with the consultation process and ensure that their views help guide the Council’s decision on this matter.”