MSPs have backed legislation giving councils a new power to
introduce a visitor levy that would raise funding for local
visitor facilities and services.
The Visitor Levy (Scotland) Bill will enable local authorities to
apply a levy on overnight stays with all money raised to be
reinvested in services and facilities largely used by tourists
and business visitors. Similar levies already apply in tourist
destinations across Europe, including Amsterdam and Berlin as
well as in countries outside of Europe, such as Canada.
Councils that want to introduce a visitor levy will be able to do
so after they have consulted with local communities, businesses
and tourism organisations.
An 18-month implementation period will then apply before any
local authorities can introduce a visitor levy scheme in their
area. This is to provide adequate time for councils and
businesses to put in place the systems needed to collect and
administer a levy.
An expert group of representatives from the tourism industry,
COSLA and other partners will continue to work together to
produce guidance for local authorities putting in place a visitor
levy scheme.
Investment Minister said:
“We share a vision with the tourism industry for Scotland to be a
global leader in tourism and one of the most economically,
environmentally and socially sustainable destinations in the
world. A visitor levy can help achieve that vision by empowering
councils to raise funding, if they wish to do so, that can be
invested in local visitor services and activities.
“This Bill has been a clear example of partnership working
between the Scottish Government, local authorities and the
tourism industry, in line with the New Deal for Local Government
and New Deal for Business.
“We have sought to deliver as much flexibility to local
authorities as possible and to listen to businesses to make it as
easy as possible for them to adopt these measures.”
Councillor Katie Hagmann, COSLA's Resources Spokesperson, said:
“I am extremely pleased that the Visitor Levy Bill has now passed
through stage 3 in Parliament. With the introduction of these new
Visitor Levy powers, councils across Scotland will have the
ability to use a discretionary mechanism, that is firmly based on
local flexibility.
“The opportunity of these new powers recognise the great
diversity of Scotland's communities, acknowledging that a
one-size-fits all approach does not work. It will allow councils
to respond to the needs and circumstances of both the local
communities and our important visitor economies.
“The revenue raised through the introduction of visitor levy
powers will be to the mutual benefit of residents, tourists and
businesses. There will be opportunities for much-needed
additional investment, potentially available across a range of
facilities and services, from transport and culture to
maintaining and improving our world-famous natural heritage and
environment.
“The visitor levy is a crucial step towards greater empowerment
for local government, and we will continue to progress joint work
with the Scottish Government in ensuring the smooth progression
of these powers into the hands of councils across Scotland.”
Background
Visitor Levy (Scotland)
Bill
The earliest a visitor levy could come into force would be spring
2026.
As a result of amendments supported by the Scottish Government at
stage 3, the Bill will include:
- an exemption from paying a visitor levy for people in receipt
of disability benefits from the UK or Scottish Governments
- a power for Ministers to cap the number of nights to which a
visitor levy would apply, after consultation with councils,
tourism businesses and tourism organisations and after
Parliamentary approval
- a requirement for any council setting up a visitor levy
scheme to establish a visitor levy forum which will discuss and
advise the council on matters related to a levy in its area
- a requirement for the Scottish Government to review the
Visitor Levy Bill no later than three years after the date of the
first scheme coming into effect
