Perth & Kinross Council’s Economy and Infrastructure Committee has voted to postpone progress on its proposed visitor levy, pushing any final decision on whether to introduce the charge into 2026.
Councillors agreed that additional analysis, engagement and consultation are needed before the authority can determine if a levy should be implemented. As a result, an updated report will be brought back to the full Council in late spring or summer 2026, when members will review the findings and consider next steps.
The Committee’s decision reflects the complexity of establishing a local visitor levy, including assessing potential economic impacts, designing a workable model, and ensuring the tourism and hospitality sector has ample opportunity to contribute to the process. With this move, Perth & Kinross becomes the seventh local authority to take a measured approach and pause a final decision on introducing a visitor levy.
Meeting papers on the visitor levy for the meeting held on 19th November can be accessed here.
Fiona Campbell MBE, CEO of the Association of Scotland’s Self-Caterers, said:
“The ASSC welcomes Perth and Kinross Council’s sensible and pragmatic decision to postpone work on its proposed visitor levy scheme. By becoming the seventh Scottish local authority to pause or reverse its plans – alongside Orkney, Shetland, the Western Isles, South Ayrshire, East Ayrshire, and Argyll and Bute – it joins a growing wave of councils rightly taking time to reflect on the shortcomings of the current percentage-based model.
This sensible move will enable the fullest possible understanding of the potential changes to national policy to emerge and create space for a fairer approach. A shift towards a flat-fee charging model could ensure that any visitor levy taken forward supports, rather than undermines, the very tourism sector it is intended to help. We therefore encourage other councils to follow suit: pause ongoing work, monitor the national picture closely, and consider a more equitable and effective alternative through the flat-fee charging model.”