Woman stopping to admire the view on the trail in the Cairngorms National Park, Scotland.

Authorities investing in tourism

The Scottish Government has announced that legislation has been passed to introduce a new visitor levy across the country.

Supporting tourism, the levy will empower local authorities to invest in their tourism offerings, with it raise funding for visitor facilities and services. The Visitor Levy (Scotland) Bill will allow local authorities to put a levy on overnight stays within their area, with the money raised then being reinvested into the services and facilities that are frequently used by tourists and business visitors.

Levies such as this are already in place in destinations around the world, including Amsterdam, Berlin, and Canada.

Tom Arthur, Scottish Investment Minister, said:

“We share a vision with the tourism industry for Scotland to be a global leader in tourism and one of the most economically, environmentally and social sustainable destinations in the world. A visitor levy can help achieve that vision by empowering councils to raise funding, if they wish to do so, that can be invested in local visitor services and activities.

“This Bill has been a clear example of partnership working between the Scottish Government, local authorities and the tourism industry, in line with the New Deal for Local Government and New Deal for Business.

“We have sought to deliver as much flexibility to local authorities as possible and to listen to businesses to make it as easy as possible for them to adopt these measures.”

In order to introduce a levy, councils must consult with their local communities, businesses and tourism organisations, before then beginning an 18-month implementation period. This period will allow for adequate time for councils and businesses to introduce the necessary systems to allow for the collection and administration of the levy.

Scotland visitor levy quote

COSLA’s Spokesperson for Resources, Cllr Kate Hagmann, also commented:

“I am extremely pleased that the Visitor Levy Bill has now passed through stage three in Parliament. With the introduction of these new Visitor Levy powers, councils across Scotland will have the ability to use a discretionary mechanism, that is firmly based on local flexibility.

“The opportunity of these new powers recognise the great diverse of Scotland’s communities, acknowledging that a one-size fits all approach does not work. It will allow councils to respond to the needs and circumstances of both the local communities and our important visitor economies.

“The revenue raised through the introduction of visitor levy powers will be to the mutual benefit of residents, tourists and businesses. There will be opportunities for much-needed additional investment, potentially available across a range of facilities and services, from transport and culture to maintaining and improving our world-famous natural heritage and environment.

“The visitor levy is a crucial step towards greater empowerment for local government, and we will continue to progress joint work with the Scottish Government in ensuring the smooth progression of these powers into the hands of councils across Scotland.”

Guidance will continue to be put together for local authorities that are looking to introduce the visitor levy, with COSLA, the tourism industry, and other expert partners collaborating on that.

 

Image credit: iStock

i133 Q1

Public Sector Executive Magazine

POWERING THE FUTURE: Liverpool's Bold Tidal Energy Vision

Dive into our latest issue! 

More articles...

View all
Online conferences

Presenting

2025 Online Conferences

In partnership with our community of public sector leaders responsible for procurement and strategy across local authorities and the wider public sector, we’ve devised a collaborative calendar of conferences and events for leaders of industry to listen, learn and collaborate through engaging and immersive conversation.

All our conferences are CPD accredited, which means you can gain points to advance your career by attending our online conferences. Also, the contents are available on demand so you can re-watch at your convenience.

Public Sector Executive Podcast

Listen to industry leaders on everything within the public sector

From government policies and public administration to education, healthcare, and infrastructure, we explore the challenges and innovations shaping our communities.

 

Join us as we speak with industry leaders, policymakers, and frontline professionals, providing you with valuable insights and perspectives to stay informed and engaged with the issues that matter most.