MSPs have voted – by 86 votes to 30 – to approve the general principles of the Visitor Levy (Scotland) Bill which would allow councils to introduce a charge on overnight stays. The proposals were backed in a consultation led by the Scottish Government.
Also known as known as a ‘tourist tax’, the charge would apply to those staying in hotels, hostels, bed and breakfasts, self-catering accommodation, campsites and caravan parks.
Councils would be required to consult local communities, businesses and tourism organisations on whether a visitor levy should be brought in and how any revenue should be spent.
Edinburgh council has said that it is “currently looking at introducing a visitor levy in Edinburgh should the draft Bill be passed. The earliest that we could introduce a levy is 2026, based on the ‘grace periods’ set out in the draft bill.”
The draft Visitor Levy Bill says that the levy will be calculated on accommodation at the point of booking (it does not include any extras such as food, drink, parking), and that it must be a percentage of the room cost, not a fixed fee per room, person or night. The levy will be calculated on the pre-VAT value.
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