Consultation on proposed tourist levy

The City Council are holding a consultation on the proposed Visitor Levy scheme and are gathering the views of residents (as well as those of visitors, hoteliers, B&B owners, Airbnb owners etc).

The proposed levy

The Visitor Levy (Scotland) Act 2024 gives local authorities in Scotland the power to introduce a levy that is charged on the purchase of overnight accommodation at a percentage rate.

A local authority can determine:

• the percentage rate set
• the geographical area where it applies
• any local exemptions for paying the levy (in addition to eg recipients of certain disability benefits).

The present proposal would add 5% to an overnight stay (on average £4.29 per night), which is broadly similar to what some other cities in the UK and the rest of Europe charge. It is expected to raise about £11.3m to be spent on tourism services or growing the value of tourism to the city.

If it goes ahead it would probably be introduced in 2027 and would be kept under regular and transparent review.

Respond to the consultation

• Fill in the survey
• Closing date: Friday 2nd May 2025

More information

• Background papers on the Council website
• Consultation home page

Published 5 March 2025