Scotland's visitor levy promises revenues and risks

For Scotland's hospitality sector, plans to introduce visitor levies in tourist hotspots have occasioned some disquiet.

Under the Visitor Levy (Scotland) Act 2024, all Scottish local authorities now have the power to charge a visitor levy on overnight stays in certain types of accommodation.

The intention is that the money raised will be reinvested locally in facilities and services substantially for, or used by, visitors, to help maintain and enhance the areas for both tourists and local residents.

Payable by both leisure and business visitors, including Scottish residents, the levy applies to hotels, camping sites, hostels, caravan parks, guest houses, bed and breakfasts and self-catering accommodation.

Many in this industry are struggling with cost inflation and the impact of a cost