National legislation, reports, draft scheme and impact assessments
The Scottish Government’s Visitor Levy (Scotland) Act 2024 came into effect in May 2024. This was followed by a Visitor Levy (Amendment) (Scotland) Act 2026 in May 2026 which amends the 2024 Act. This legislation allows a charge to be introduced on overnight stays in hotels and other short-term accommodations, to raise funds to support and sustain local services and infrastructure for the visitor economy and residents.
Council report, draft visitor levy scheme and impact assessments
The report that went to the Council on 24 June 2026 provides information about the draft visitor levy scheme.
