Scotland | Visitor levy legislation introduced

On the 25^th May 2023, the Scottish Government introduced a Bill to create a Visitor levy.  A copy of the Visitor Levy (Scotland) Bill, can be found here.

In their 2022-2023 Programme for Government, the Scottish Government committed to introduce legislation to give local authorities the power to apply a visitor levy – often called a “tourist tax”. The Bill, which has now begun it’s legislative Journey to become law, will create a discretionary power for local authorities to apply a levy on overnight visitor stays in accommodation, applying in all or part of their area.  It is intended that money raised from the Levy will help fund relevant local activities and services.

The City of Edinburgh Council has already proposed a £2-per-night charge being added to the price of any room for the first week of a stay.

A similar scheme is being considered by the Welsh devolved Government.