Guidance on the Visitor Levy for Local Authorities

The Visitor Levy (Scotland) Bill was passed in May 2024 and became an Act in July 2024. The legislation allows local authorities in Scotland to impose a levy on overnight accommodation if they wish to do so.

Scottish Tourism Alliance has published Statutory Visitor Levy Guidance.

Whilst this new Guidance is predominantly for Local Authorities, it offers insight into how a visitor levy scheme may impact businesses.

Businesses based in local authorities where visitor levy schemes are proposed are advised to engage with and respond to the legally required consultations.

Find out more on the VisitScotland website here.