Consultation on Potential Visitor Levy for Perth and Kinross

Following the passing of the Visitor Levy (Scotland) Act by the Scottish Parliament in May 2024, Perth and Kinross Council is exploring the possibility of introducing a visitor levy in the region.

The Act enables local authorities to apply a percentage charge on overnight accommodation paid by tourists and visitors.

In February 2025, the Council’s Economy and Infrastructure Committee agreed to begin a period of public consultation, following the launch of the Perthshire Tourism Strategy 2025–2030. The aim is to gather views on whether a visitor levy should be introduced, how it might be implemented, and what form it should take.

The feedback from this early engagement will help shape the design of any future levy scheme. A final proposal is expected to be presented to the full Council in December 2025, where a decision will be made on whether to proceed and what rate to set.

If introduced, revenue from the visitor levy would be ring-fenced for reinvestment in facilities and services used by visitors. Key areas for potential investment include:

• Infrastructure and services for leisure and business visitors
• Promotion and marketing of the area
• Development of new tourism products
• Support for events and festivals
• Enhancements to the overall visitor experience

As many facilities are shared by residents and visitors, the levy could also deliver wider benefits for local communities.

Financial modelling suggests that a 1% levy could generate between £1.6 million and £1.8 million annually for Perth and Kinross. These figures are indicative and may be adjusted based on future economic conditions.

With increasing pressure on core services such as health and social care, education, and poverty reduction, the Council is considering all opportunities to secure additional income. A visitor levy could help grow the local visitor economy while allowing core funding to be directed toward services for the most vulnerable residents.

To ensure the scheme reflects the views of residents, businesses and visitors, the Council has launched an online consultation via its Consultation Hub. The consultation is open until 30 September 2025. Paper copies are available by calling 01738 476476.

Participants are invited to share their views on:

• How revenue should be spent
• What level of charge would be fair
• Potential exemptions
• The geographical scope of the levy

The results will inform a report outlining the levy’s objectives, timeline, proposed rates, and investment plans. If Councillors agree to proceed, a second round of consultation will be held in 2026 to gather feedback on the proposed scheme. A final decision on implementation is expected in September 2027.

To support the consultation, the Council held a drop-in engagement event in Perth and also an online session for campsites and caravan parks.

Further guidance on the Visitor Levy (Scotland) Act and its implementation is available at VisitScotland.org.