Two-thirds of Scotland’s local authorities are exploring the implementation of visitor levies after Edinburgh became the first city to confirm its scheme. Data compiled by the Federation of Small Businesses (FSB) in Scotland shows 21 out of 32 Scottish local authorities have been either discussing the idea, or are actively pursuing plans to introduce a tourist tax.
This development follows the passage of the Visitor Levy (Scotland) Act, which empowers councils to charge tourists for overnight stays.
Edinburgh has taken the lead by announcing a 5% levy on accommodation costs, set to begin from July 24, 2026, while Glasgow is also proposing a levy.
The scheme is projected to generate up to £50 million annually for the city.
Aberdeen is currently considering a higher 7% rate, which could add approximately £5 per night to guests’ bills, with the earliest implementation date of April 2027.
Meanwhile, a report to Falkirk Council’s executive said that a 5% levy on tourist accommodation would help to pay for services that they are likely to us, generating revenues between £1m and £1.5m.
Stirling, Highland and Argyll & Bute have also said they will introduce a levy.
The Visitor Levy (Scotland) Act, which received Royal Assent in July 2024, provides councils with discretionary powers to implement these charges.
In all of these areas, local authorities must conduct public consultations and establish visitor levy forums within six months of deciding to introduce such a scheme.
