Glasgow City Council is poised to introduce a visitor levy that could generate £12.5 million annually for the city.
The proposed 5% charge on overnight accommodation is set to be presented to councillors next week, marking a significant step towards implementing Scotland’s first tourist tax outside of Edinburgh.
City Treasurer Ricky Bell will present the plans, which suggest applying the levy to various types of accommodation, including hotels, hostels, guest houses, B&Bs, and self-catering properties.
The expected net income, after accounting for administrative costs, is projected to be between £11.2 million and £11.4 million per year.
The funds raised through this levy are earmarked for improving the city’s appeal to visitors and supporting local services. According to the proposal, the money would be used to enhance the “look and feel” of Glasgow, contribute to cultural events, and fund “destination marketing” initiatives.
Councillor Blair Anderson, who moved the motion for the levy, expressed enthusiasm for the project, stating: “I am delighted that all of Glasgow’s councillors agreed with our Green proposal to start the legal process and get the tourist tax up and running as soon as possible.”
The tourism industry has made it clear that they expect the funds to be used judiciously. The council report note:, “There was also a clear view that they didn’t think the money should be used to administer the visitor levy — this should come from the existing business rates paid in the city.”
If approved, the implementation of the visitor levy would follow an 18-month period, allowing businesses and the council to prepare the necessary systems for collection and administration.
This move by Glasgow follows Edinburgh’s recent approval of a similar 5% levy, set to take effect from July 24, 2026.
As cities across Scotland consider adopting visitor levies, Glasgow’s decision could set a precedent for other local authorities looking to boost their tourism-related revenues and services.
