Visitor Levy in Scotland

Taxation in Scotland
Scottish Government agencies
Revenue Scotland Registers of Scotland
National Taxation
Income Tax Land and Buildings Transaction Tax Landfill Tax Air Departure Tax
Local Taxation
Council Tax Business rates Visitor Levy
v t e

The Visitor Levy in Scotland is a tourist tax, which was first established by the Visitor Levy (Scotland) Act 2024.

Many European countries had previously introduced similar tourist taxes.^[1]

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]

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]

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]

The Scottish Government has suggested that a similar levy could be imposed on cruise ships.^[7]