| 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.
| 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.
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]
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]
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]
The Scottish Government has suggested that a similar levy could be imposed on cruise ships. [5]