guidance / Advice and FAQs / Business operations

Scottish Visitor Levy tracker

We have broken down the stages of each visitor levy with the relevant local authority for members to keep informed with the updates.

What is a Visitor Levy?

A type of fee or tax, to be charged on overnight stays in some types of accommodation. The certain amount of money would be paid to the local authority every time someone stayed overnight in accommodation like a hotel, bed and breakfast or holiday cottage (unless it is the place where the person usually lives).

Each local authority would be able to decide if it wanted to introduce a charge and what the level of the charge should be.

Scottish Visitor Levy round-up

There are multiple local authorities across Scotland pursing plans for a visitor levy.

This round-up provides the current position, and businesses looking for more information should contact Leon.

This is a live document, last updated on 30 January.

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