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The Scottish visitor economy supports businesses, jobs, and communities across the country. It is one of six Scottish Government growth sectors and is worth £11.4 billion to Scotland’s economy.

All Scottish local authorities now have the power to charge a visitor levy on overnight stays in certain accommodation types. Any money raised by the levy would be reinvested locally on facilities and services substantially for or used by visitors.

The industry is still operating in an extremely challenging and uncertain economic landscape. While international performance has been positive, driven by visits from North America, the domestic market has been impacted by the cost of living.

We know that in the current climate, visitors from all markets are prioritising value for money when they choose a destination for their trip. Each local authority therefore needs to carefully consider:

  • whether a visitor levy will work for them, as what’s right for one destination will not necessarily be right for others
  • the profile of their visitors, whether largely domestic or international
  • the potential impact of a levy on businesses and visitors within the current economic and competitive travel landscape
  • potential impacts of a levy on factors such as price competitiveness, visitor demand, occupancy, and seasonality

In this article:

Guidance and glossary documents for local authorities

At the request of Scottish Government Ministers, we brought together the tourism industry, local authorities, and government to deliver statutory guidance for local authorities on the visitor levy.

The guidance provides detail and advice on the process a local authority might take in implementing a visitor levy. We developed this guidance with input from representatives from the tourism and accommodation sector.

We will continue to consider and review the guidance as local authorities bring forward proposals for visitor levy schemes. This way, we will ensure that the guidance is meeting the needs and expectations of all those who have an interest in the visitor levy.

The Visitor Levy (Scotland) Act has now been updated to provide local authorities with greater flexibility in how they design and implement a visitor levy.

The updated legislation allows local authorities to charge either a percentage-based visitor levy, a fixed amount per night, or a range of fixed amounts that can vary by purpose, accommodation type or geographic area.

The guidance has been updated and republished in August 2026 to reflect these legislative changes.

Guidance on the visitor levy for local authorities

Published August 2026

Read the visitor levy guidance in full.

Download (1,442Kb)

Glossary

Published September 2025

Browse our glossary to help you better understand the terms used in the visitor levy guidance.

Download (47Kb)

Business support

Every local authority that develops a visitor levy needs to provide local guidance for businesses expected to collect the levy.

We have worked with the Scottish Tourism Alliance on a series of national-level frequently asked questions (FAQs) to help accommodation providers in understanding and preparing for the visitor levy ahead of the launch of the first scheme in Scotland.

Browse the visitor levy FAQs on support.visitscotland.org. 

We will keep the FAQs updated in line with the legislation and any statutory guidance changes. We will do this with support from the Scottish Tourism Alliance and industry stakeholders.

Visitor levy schemes

All 32 local authorities in Scotland have the power to introduce a visitor levy.

Please find a list of which authorities have approved or proposed visitor levy schemes and how to contribute to consultations. This does not cover every local authority considering a scheme, but includes those which have published information about their proposals.

Visitor levy schemes formally approved and announced

  • City of Edinburgh Council

    A levy of 5% on overnight accommodation is applied to a maximum of five nights.

    Accommodation providers keep 2% of the money collected to offset some of the costs involved.

    The majority of the funds will be spent on:

    • city operations and infrastructure
    • culture, heritage and events
    • destination and visitor management

    There will also be a fixed amount set aside for housing and tourism mitigation and participatory budgeting.

    Main contact details for the council are: visitorlevy@edinburgh.gov.uk.

    Find more details on the visitor levy scheme on edinburgh.gov.uk.

    Find information for accommodation providers on edinburgh.gov.uk.

  • Glasgow City Council

    From 25 January 2027, a levy of 5% on overnight accommodation will be applied for the full length of a stay in the city.

    Businesses will need to apply the levy to any advance bookings made from April 2026 for stays on or after 25 January 2027.

    Accommodation providers will keep 1.5% of the money collected to offset some of the costs involved.

    After administration costs, the remaining funds will be spent on:

    • city operations and infrastructure
    • culture and events
    • destination marketing and management

    Find more details on the visitor levy scheme on glasgow.gov.uk.

  • Aberdeen City Council

    From 1 April 2027, a levy of 7% on overnight accommodation will be applied for the full length of a stay in the city.

    Businesses will need to apply the levy to any advance bookings made from 1 October 2026 for stays on or after 1 April 2027.

    Accommodation providers will retain a percentage of the money collected to offset some of the costs involved.

    After administration costs, the remaining funds will be spent on:

    • economic growth and competitive advantaged
    • destination marketing and development
    • destination readiness and improvement

    Find more details on the visitor levy scheme on aberdeencity.gov.uk.

  • Stirling Council

    From 14 June 2027, a levy of 3% will apply to all paid overnight visitor accommodation stays in the Stirling Council area.

    Stirling Council residents, identified through the council tax register, will be exempt from paying the levy.

    For stays of more than seven nights, the levy will be charged at the point of payment. Visitors will then be able to request a refund for the levy paid on any nights beyond the first seven.

    Accommodation providers will need to apply the levy to advance bookings made from 1 January 2027 for stays on or after 14 June 2027.

    The funds raised from the levy will be reinvested in facilities and services used by leisure and business visitors, including:

    • infrastructure
    • events and culture
    • destination improvements

    Find more details on the visitor levy scheme on stirling.gov.uk.

  • West Dunbartonshire Council

    From 1 July 2027, a levy of 5% on overnight accommodation will be applied for the full length of stay in the area.

    Accommodation providers will need to apply the levy to advance bookings made (and paid for in part or in full) from 1 October 2026 for stays on or after 1 July 2027.

    Accommodation providers will keep 1.5% of the money collected to offset some of the costs involved.

    After administration and contingency costs have been deducted from the income, an annual amount will be assigned to cover participatory budgeting.

    The remaining funds will then be utilised through the following investment streams:

    • operations and infrastructure
    • culture, heritage, and events
    • climate change adaption
    • environmental protection and conservation
    • tourism marketing and management
    • tourism business and skills support

Other updates from local authorities

The following are published updates from those local authorities who are either considering or conducting early engagement in advance of a formal consultation. They have not started a formal consultation yet. But they are conducting some early engagement activities to help inform their plans.

Aberdeenshire

aberdeenshire.gov.uk

Comhairle nan Eilean Siar

cne-siar.gov.uk

Dumfries and Galloway

dumfriesandgalloway.gov.uk

Dundee

dundeecity.gov.uk

East Ayrshire

east-ayrshire.gov.uk

East Lothian

eastlothian.gov.uk

Fife

industry.welcometofife.com

Moray

moray.gov.uk

Orkney

orkney.gov.uk

Perth and Kinross

consult.pkc.gov.uk

Shetland

shetland.gov.uk

South Ayrshire

south-ayrshire.gov.uk

Further questions and support

Local authorities are being encouraged to provide businesses with additional advice, support and information as they develop and then implement their visitor levy schemes.

Do you have some questions about or need further support with regards to the visitor levy? Please contact to your local authority about their specific scheme.

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