Visitor Levy in Scotland
| Taxation in Scotland |
|---|
 |
| Scottish Government agencies |
| National Taxation |
| Local Taxation |
The Visitor Levy in Scotland is a tourist tax, which was first established by the Visitor Levy (Scotland) Act 2024.
Background
[edit]Many European countries had previously introduced similar tourist taxes.[1]
Structure
[edit]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]
Application
[edit]The City of Edinburgh 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]
Reception
[edit]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".[4]
The measure was supported by the Convention of Scottish Local Authorities.[1]
Further developments
[edit]The Scottish Government has suggested that a similar levy could be imposed on cruise ships.[5]
References
[edit]- ^ a b c d "What is the tourist tax and how much will it cost?". BBC News. 2024-05-28. Archived from the original on 2024-05-29. Retrieved 2025-06-02.
- ^ "Edinburgh 'tourist tax' to be set at 5%". BBC News. 2025-01-08. Archived from the original on 2025-02-02. Retrieved 2025-06-02.
- ^ O'Neill, Christina (2025-01-24). "Edinburgh councillors to vote on Scotland's first visitor levy". STV News. Archived from the original on 2025-01-24. Retrieved 2025-06-02.
- ^ Wright, Scott (2025-05-28). "Scottish tourism chiefs demand changes to visitor levy". The Herald. Archived from the original on 2025-05-28. Retrieved 2025-06-02.
- ^ Scott, Louise (2025-05-21). "Should cruise ship passengers be charged a tourist tax to visit Scotland?". Archived from the original on 2025-06-02.