Visitor Levy
Argyll and Bute Council is inviting views on a revised draft visitor levy scheme aimed at sustaining and enhancing the area’s visitor economy and supporting local communities. The scheme is different to the one consulted on in 2025.
Why are we doing this?
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 tourism can place on infrastructure and services.
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
- 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 national Visitor Levy legislation which had originally only allowed a percentage rate: Visitor Levy (Amendment) (Scotland) Act 2026
- 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.
Councillor Jim Lynch, Leader of Argyll and Bute Council said:
“The visitor economy plays a vital role in Argyll and Bute’s success. These are difficult times. Every area of life wants more investment than is available. We have to consider every option for investment in the long term future of the local visitor economy so that Argyll and Bute continues to be a place that people choose to visit. I would encourage residents, visitors and businesses to get involved with the consultation and give us your views.”
How to find out more and get involved
The consultation will run for 12 weeks until Monday 05 October 2026. A report on findings will go to a future meeting of Council.
You can find out more about this, as well as requirements for running a visitor levy, including the impact on visitor economy businesses and on-going administrative costs, in the Council report and on this website.
We will be providing updates via:
- Our social media channels
- This website
- Our Visitor Levy subscription email update service
- A series of online information webinars (details to follow)
If you have specific questions, you are welcome to contact us at abvl@argyll-bute.gov.uk
To complete the survey(s), please click the relevant link(s) below. You can complete as many of the surveys as are relevant to you.
Guidance on the process of completing the surveys is available here >
If you are unable to access the survey(s) online you can download printable versions here:
Alternatively, you can request one by contacting us at abvl@argyll-bute.gov.uk or calling 01546 605522.
