The visitor levy in Scotland was first proposed in 2019 as part of discussions around local tax reform. The Scottish Government officially introduced plans for it in 2023. So we asked our publishing partners from across Scotland to investigate the impact the visitor levy could have on their communities.
The visitor levy in Scotland is a proposed tax where tourists would pay a small fee for overnight stays in hotels or other accommodation. The aim is to raise money for local services and infrastructure in tourist-heavy areas. But it can be contentious for some who worry it could deter visitors, harm businesses, or make Scotland seem less welcoming, while others argue it helps fund the maintenance of tourist spots and benefits local communities. As of now, the levy hasn’t been fully implemented yet, but the Scottish Parliament is considering legislation to allow local councils to introduce it in the future.
Project Articles
Proposed ‘Visitor Levy’ Will Have Little Benefit for Local Pentland Businesses
Paul Fisher Cockburn, C&B News Scottish Government plans to enable local councils to impose a …
The Visitor Levy: How it works in other cities
The Scots love a holiday, with around 70 percent of Scotland’s population going on at …
Inclusions and exclusions as Visitor Levy Bill passes stage 2
Which visitors to Orkney should be paying a locally administered tax for staying here and …
The visitor levy as leverage – views from Leith
The Edinburgh Reporter interviewed Edinburgh Council Leader Cllr Cammy Day last month as elected representatives …
Visitor levy passes Stage 1 in Scottish Parliament but cruise ships not included
A bill which would give Scotland’s local authorities powers to charge a visitor level, or …
