In May 2024, the Scottish Parliament passed the Visitor Levy (Scotland) Act. This Act gives local authorities the ability to charge a set percentage on overnight accommodation paid by visitors and tourists.
Then, in February 2025, Perth and Kinross Council Economy and Infrastructure Committee agreed to start a period of early-stage public consultation after the launch of the Perthshire Tourism Strategy 2025 to 2030 to understand whether and how a visitor levy should be implemented in the area.
Any money raised from a potential visitor levy scheme would be ring-fenced to invest in local facilities and services that are used by visitors. It could be reinvested in the following key areas:
- facilities, infrastructure and services that are used by leisure and business visitors
- area promotion and marketing
- development of new tourism products
- attracting events and festivals
- improvements that enhance the overall visitor experience
Since residents and visitors use many of the same facilities, the visitor levy also has the potential to also benefit Perth and Kinross residents.
To ensure proposals are aligned as far as possible with the views and expectations of Perth and Kinross visitors, residents and businesses, the early stage public consultation was held between June to September 2025.
A total of 1,590 people responded to tell us their views. A detailed analysis of the results was carried out.
It was anticipated to submit a draft Visitor Levy Scheme to the Council for consideration in December 2025.
However, due to legislation changes by the Scottish Government, a report to Council was postponed until Summer 2026. The legislation change allows local authorities to introduce a single flat rate of levy, instead of a percentage rate. This change may address some of challenges highlighted by residents, communities, and businesses during our early engagement process
A report was considered by Perth and Kinross Council on 18 June 2026.
Councillors approved moving forward with a statutory public consultation on a Draft Visitor Levy Scheme based on a fixed-rate levy per room/unit per night.
A further report will be brought back to Perth and Kinross Council in December 2026, when councillors will consider the results of the statutory consultation and make a decision on the implementation of a Visitor Levy in Perth and Kinross.
For further information on the Visitor Levy Guidance for local authorities, visit Visitor Levy Guidance I VisitScotland.org.
