Visitor Levy questions and answers
We will provide updates over the 12 week consultation period.
What is a visitor levy?
The 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. It would be paid by most people using hotels and other short term accommodation.
Why call it a visitor levy?
This is set down in the Scottish Government’s visitor levy legislation (Visitor Levy (Scotland) Act)but we want views from everyone and have created separate surveys so that residents, visitors, and businesses can all give us their feedback.
How is this draft visitor levy scheme different to the one consulted on last year?
You can read about that here in our news release and find out more in the council report
How was this draft scheme developed?
It was co-designed with business and wider visitor economy representatives.
Why consider a visitor levy for Argyll and Bute?
Because the visitor economy is a key industry for Argyll and Bute. Visitors expect and use many public services that are used also by residents.
With growing tourism pressures demonstrated by an increase of 58.9% of overnight visitors accessing paid accommodation between 2013 to 2024 and challenging public sector budgets we need to investigate options that could help raise income locally, to sustain public services needed and affected by the visitor economy, and its longer term future across Argyll and Bute.
What type of questions does the consultation ask?
Here are examples of the kind of topics covered in consultation questions:
- What would you want income from a levy to be spent on if one was introduced?
- What are your views on proposed exemptions from a levy is one was introduced?
- What level of levy income should go to local accommodation providers to offset administrative costs?
- What level of cost a levy should be set at if one was introduced
- Views on whether a visitor levy should be introduced
What would visitor levy income be used for?
Visitor levy income must be used to fund services and support for the visitor economy. As many visitor services are used also by residents, this could benefit visitors and residents.
Services used by visitors include for example electric vehicle charge points, harbours, piers, public toilets, roads and car parks, walking paths, motorhomes waste disposal points and recycling centres.
Consultation questions include asking people what you would like income spent on.
Examples of how income from a Visitor Levy could be used include but are not limited to support for individual tourism businesses to develop their services; improvements to local infrastructure that benefits tourists; creating culture and heritage opportunities, including events; and developing connectivity to make it easier to travel between islands and destinations.
Did you know - if a visitor levy was introduced, a Visitor Levy Forum involving community and business reps would be set up as part of the process to agree on what levy income was spent on.
Find out more
You can find more information on this website including the Argyll and Bute Council Proposed Visitor Levy Scheme Report - 24th June 2026
If you have specific questions, you are welcome to contact us at abvl@argyll-bute.gov.uk
