Argyll and Bute Council is seeking views on a revised draft visitor levy scheme aimed at benefiting the local visitor economy and local communities.
A council report outlines that a visitor levy could raise millions of pounds for investment in the local visitor economy, to benefit residents, visitors and businesses, by helping to sustain Argyll and Bute as a choice destination while addressing the pressures visitors can place on infrastructure and services.
The consultation runs from Monday 13 July to Monday 5 October 2026, on a new draft scheme that is different to the one considered in 2025. The draft scheme has been co-designed with business and wider visitor economy representatives.
The consultation asks for views on topics such as what people would want income from a levy to be spent on if one was introduced, exemptions from paying a levy, level of cost a levy should be set at if one was introduced, level of levy income for local accommodation providers, and whether a visitor levy should be introduced.
The revised draft scheme takes account of changes to national visitor legislation (Visitor Levy (Amendment) (Scotland) Act 2026), and includes suggestions of how visitor levy income could be used, including
- Improving visitor facilities such as public toilets, car parks, waste disposal, signage
- Providing support and development opportunities for visitor economy businesses such as grants or training
- Enhancing transport links, paths and access routes
- Supporting cultural events, heritage projects and tourism experiences, such as support for dark skies, food and drink, marine, activity holidays.
- Investing in environmental initiatives, such as EV chargers s
- Visitor economy skills programmes, career pathways and workforce development (fair work) to support year-round employment.
- Community funding: community-led projects which deliver tangible sustainable outcomes for the visitor economy.
New elements of this draft scheme also include:
- Proposal for a levy based on a flat rate amount, per room, per night.
- This follows changes to the national Visitor Levy (Amendment) Scotland Act 2026 which had originally only allowed a percentage rate.
- Two new exemptions from paying a levy.
- In addition to nationally set exemptions, the draft scheme proposes exemptions for healthcare visits by islanders to the mainland of Argyll and Bute (including registered carer(s) accompanying vulnerable patients to appointments); and for outdoor education centres with a focus on young people on residential trips.
The council report also outlines requirements for running a visitor levy, including the impact on visitor economy businesses and on-going administrative costs.
Councillor Jim Lynch, Leader of Argyll and Bute Council said:
“Every area of life wants more investment than is available. A visitor levy could bring significant income to support the local visitor economy. As many visitor services are used also by residents, this could benefit both visitors and residents. So we have to consider a levy as a rare investment option for Argyll and Bute. I would encourage everyone to find out about this new draft visitor levy scheme and give their views.”
To find out more and get involved please see https://www.argyll-bute.gov.uk/visitor-levy-consultation-2026.
