At a meeting of Stirling Council (11 December), a year round 3% levy was agreed for all overnight paid visitor accommodation stays in the Stirling Council area. It will come into effect for stays on or after 14 June 2027 and apply to bookings made from 1 January 2027.
The 3% levy is a reduction on the 5% rate that was initially proposed in the draft scheme and is based on the feedback from a rigorous consultation and public engagement exercise, as well as the findings of an independent economic analysis.
Fiona Campbell MBE, CEO of the Association of Scotland’s Self-Caterers, said:
“The ASSC is disappointed that Stirling Council has chosen not to pause the introduction of its visitor levy, despite clear indications of forthcoming changes at a national level.
For the operators who will actually be responsible for administering the levy, a flat-fee model remains the simplest and most workable option. Other councils considering visitor levies have recognised this and have taken the prudent step of pausing. Indeed, a short, sensible pause would have allowed enhanced flexibility and choice for Stirling and would have ensured any levy was designed in a way that truly supports local communities, businesses and Scotland’s vital tourism sector.
Nonetheless, the ASSC looks forward to working collaboratively with Ministers, MSPs, local authorities, and industry partners as the amending Bill progresses through the Scottish Parliament early next year. We sincerely hope that Stirling Council reconsiders today’s decision.”