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The Visitor Levy (Scotland) Act 2024 gives local authorities the power to implement a levy on overnight accommodation charges, with the money going towards enhancing services and infrastructure mainly used by leisure and business visitors.
It is the decision of each individual local authority to decide whether they introduce a levy, how it is administered and the percentage rate it will be set at.
VisitScotland’s position is that each local authority needs to carefully consider whether a visitor levy would work for them, the profile of their visitors and impact of a levy.
This guidance is for individual businesses who may need to charge the visitor levy in future to their customers.
VisitScotland and the Scottish Tourism Alliance (STA), working with industry stakeholders, have developed a set of national FAQs to support accommodation providers in preparing for the visitor levy.
These FAQs sit alongside the local guidance that will be produced by any authority introducing a scheme.
VisitScotland will keep these FAQs up to date in line with legislation and statutory guidance, with the support of our partners.
Local authorities are at different stages of considering or implementing a visitor levy. Find out if your local authority has proposed or approved a visitor levy scheme and how you can contribute to consultations.
For visits taking place on or after 1 April 2027, a levy of 7% on overnight accommodation will be applied for the full length of a stay in the city.
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 advantage, destination marketing and development, and destination readiness and improvement.
Find more details on the Aberdeen City Council website.
From 24 July 2026, a levy of 5% on overnight accommodation will be applied to a maximum of five nights.
Businesses will need to apply the levy to any advance bookings made as of 1 October 2025 for stays on or after 24 July 2026.
Accommodation providers will 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, and 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 out more, including information designed to help you understand your responsibilities under the scheme, on the City of Edinburgh Council’s website.
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 January 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, and destination marketing and management.
More details are now available on Glasgow City Council’s website, including a guide for accommodation providers.
The council's formal consultation period closed on 10 April 2025. Main contact details for the council are: abvl@argyll-bute.gov.uk.
Find further information on the consultation on argyll-bute.gov.uk.
The council's formal consultation period closed on 31 March 2025. Main contact details for the council are visitorlevyconsultation@highland.gov.uk.
Find further information on the consultation on consult.highland.gov.uk.
Other local authorities are engaging in early discussions to inform their plans.
Those who have so far published information on the visitor levy include:
The Guidance on the Visitor Levy for local authorities | PDF 0MB provides information on the development and implementation of a visitor levy, as well as on collecting and remitting a levy. There is also a glossary of terms used in the visitor levy guidance | PDF 0MB.
This is general information only. To get the detail on any topic, please check your local authority website or contact them directly. Local authorities are encouraged to offer businesses additional advice and support as they develop and implement their visitor levy schemes.
The local government Improvement Service is developing a national online collection platform where businesses can submit their visitor levy returns. This system will be available across Scotland for participating local authorities, with returns required quarterly. It will provide a clear framework for submitting required data, ensuring accuracy and compliance. Training materials will be provided to help businesses understand and use the platform effectively.
If you have questions about the visitor levy or need support, please contact your local authority directly. For specific enquiries about this page or the Visitor Levy FAQs, you can email business.support@visitscotland.com.
