At next week's Economy and Infrastructure Committee (19 November 2025) Councillors will be asked to agree to defer further consideration of a possible Visitor Levy for Perth and Kinross until more details on national changes to the legislation are available.
Earlier this year Councillors voted to approve the start of early engagement to gather the views of residents, visitors and businesses on a possible local Visitor Levy. This ran between March and September 2025 and included an online feedback survey and both online and in-person information events. The early engagement generated significant interest and attracted a wide range of views, including on issues which may be addressed by changes at a national level.
Councillor Eric Drysdale, Convener of the Economy and Infrastructure Committee, said: "We are grateful to everyone who took the time to share their views during the early engagement phase. It's clear from the feedback that there are strong feelings on all sides of this debate, and we take those views seriously.
"Some of the feedback received - particularly around options for how the levy could be applied and potential exemptions - are directly linked to areas where the Scottish Government has indicated that they are considering making changes. It would be wrong to rush to a decision while these important details are still being worked out, as they may help address many of the concerns which have been expressed as part of the early engagement.
"However, as recent weeks have shown, there is growing pressure on public finances, particularly for social care to support our most vulnerable residents. To ensure that we can continue to invest in the infrastructure and marketing which help attract visitors to our region we have a responsibility to look at other sources of funding, such as the Visitor Levy. So, that's why it's important that when we do make a decision on whether to progress that we do so based on the fullest understanding of the national picture. We will continue to keep residents and businesses updated."
While timescales for when any national changes will be made are not yet known, the Committee will be asked to agree that an update report is brought back to Council in late Spring/Summer of 2026. No final decision on whether to introduce a Visitor Levy in Perth and Kinross will be made until after this further work and additional consultation.
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