Visitor levy guidance
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.
We are aware that Scottish Government is considering making regulations within the legislation. Our current guidance for local authorities does not reflect those potential changes. We will be updating the guidance once the potential changes are confirmed.