Tourist tax: New law to enable Scottish councils to introduce charges

Thursday, May 25, 2023

The revenue from the new levy on overnight stays in hotels and other accommodation could help to lure more visitors to Scotland, the Treasury says.

Tom Arthur said that while Scotland is already a highly popular tourist destination for people both UK and overseas, it is "one tool that will provide additional resources to continue to attract visitors"

Asked whether there would be a limit to how much councils could put in, Finance Minister Tom Arthur said: "The legislation, as it was put in, puts no upper limit on that."

The tax will be added to their cost as a percentage of the cost of accommodation for people staying in hotels, hostels, bed and breakfasts, self-catering accommodation, tents, motorhome sites, or mooring places.

The Scottish Government has made clear that all funds raised are earmarked for the local community, facilities and services used by visitors to benefit the local economy and people and also enhance the experience in the area.

" Convention of Scottish Local Authorities resources spokesperson Katie Hagman said the legislation is a key step towards establishing a "more empowered Scottish local government" - Cammy Day

Under the proposals committees would have to consult local authorities, enterprises and tourism organisations in their region with a view to setting up the charge, with consultation also taking place on how the funds raised were spent.