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Visitor Levy Amendment Bill published
Greater flexibility to design local schemes.
New legislation has been published that will give councils more choice in how they design and apply a visitor levy to raise funds for local tourist services.
While local authorities currently have the power to apply a charge on overnight stays based on a percentage of accommodation costs, the Visitor Levy (Amendment) (Scotland) Bill proposes giving councils additional powers to set the levy as a fixed amount.
If passed by Parliament, the legislation will also allow councils to set a range of fixed amounts, such as for different geographical locations, times of year or types of accommodation.
In addition, the Bill clarifies how accommodation providers should report to councils and how levies are applied to sales made through third parties such as travel agents.
Public Finance Minister Ivan McKee said:
“When we introduced the original visitor levy legislation, we wanted to empower councils to implement a scheme that was right for their areas and easy to understand for local businesses.
“We worked closely with councils and tourism bodies when the original legislation was considered and passed by Parliament. These new proposals will give councils even more flexibility and provide clarity to businesses.
“We want to ensure visitor levies are an effective option for councils who choose to introduce them to boost investment in local economies and services.”
Call for views is open now.
The Local Government, Housing and Planning Committee is running a call for views to help inform its examination of the Bill.
You can read the questions and submit your views on Citizen Space
The call for views closes on 26 January 2026.
Background
Visitor Levy (Amendment) (Scotland) Bill | Scottish Parliament Website
If the Bill is passed, councils may choose to introduce a visitor levy that is based on either the existing percentage rate model or a fixed amount model.
The Bill does not require councils to introduce a levy, it provides additional options for those that choose to do so.
Under a fixed amount model, councils will also be able to apply the levy on a per person per night or a per night basis.
Subject to the parliamentary timetable, it is hoped the Bill will be passed in the current session.
