Visitor Levy in Scotland
| Taxation in Scotland |
|---|
 |
| Scottish Government agencies |
| National Taxation |
| Local Taxation |
The Visitor Levy in Scotland is a tourist tax, which was first established by the Visitor Levy (Scotland) Act 2024.
Background
Many European countries had previously introduced similar tourist taxes.[1]
Structure
The tax is structured as a percentage on the cost of booking a room in overnight accommodation.[1] Additional costs such as room service and food and drink would be exempt from the calculation of the levy.[1]
Application
City of Edinburgh Council is due to be the first local authority where the tax will be in place, from 24 July 2026.[2] Council leader Jane Meagher described the levy as a "once in a lifetime opportunity" to invest in the city.[3]
Glasgow City Council intends to have the tax in place by [4]
Aberdeen City Council was the third local authority to announce plans to make use of the legislation.[5]
Reception
The Scottish Tourism Alliance and other organisations representing the tourism industry in Scotland described the legislation as "putting the sector at a competitive disadvantage and causing considerable complexity and unnecessary cost to businesses".[6]
The measure was supported by the Convention of Scottish Local Authorities.[1]
Further developments
The Scottish Government has suggested that a similar levy could be imposed on cruise ships.[7]
References
- ^ a b c d "What is the tourist tax and how much will it cost?". BBC News. 28 May 2024. Archived from the original on 29 May 2024. Retrieved 2 June 2025.
- ^ "Edinburgh 'tourist tax' to be set at 5%". BBC News. 8 January 2025. Archived from the original on 2 February 2025. Retrieved 2 June 2025.
- ^ O'Neill, Christina (24 January 2025). "Edinburgh councillors to vote on Scotland's first visitor levy". STV News. Archived from the original on 24 January 2025. Retrieved 2 June 2025.
- ^ "Glasgow gives go-ahead for 'tourist tax' on visitors". BBC News. 20 June 2025. Archived from the original on 20 June 2025. Retrieved 6 August 2025.
- ^ "Aberdeen to introduce 7% 'tourist tax' on visitors". BBC News. 6 August 2025. Archived from the original on 7 August 2025. Retrieved 7 August 2025.
- ^ Wright, Scott (28 May 2025). "Scottish tourism chiefs demand changes to visitor levy". The Herald. Archived from the original on 28 May 2025. Retrieved 2 June 2025.
- ^ Scott, Louise (21 May 2025). "Should cruise ship passengers be charged a tourist tax to visit Scotland?". ITV News. Archived from the original on 2 June 2025. Retrieved 24 June 2025.