Tourist tax Scotland: Key Scottish Parliament committee backs calls to introduce visitor levy

MSPs say they don’t believe it will deter tourists

MSPs on a key Holyrood committee have backed calls to introduce a tourist tax in Scotland.

The majority of members sitting on the local government, housing and planning committee say they support the general principles of the Visitor Levy (Scotland) Bill in a new report.

A visitor levy would see tourists charged an extra fee for every night they stay. The report from the committee says it is “unlikely” the introduction of a tourist tax will put visitors off coming to Scotland, as long as the charges are “relatively modest”.

Tourists wearing tartan hats walk along the Royal Mile in Edinburgh. PA Photo. Picture: Andrew Milligan/PA Wire

The document said the visitor levy has “the potential to bring significant benefits to visitors, the tourism sector and local residents”, but added MSPs are “mindful” of concerns it will be too much of an administrative burden on accommodation providers.

Conservative MSPs Miles Briggs and Pam Gosal did not support several of the conclusions drawn in the report, or the Bill’s general principles.

Ariane Burgess, MSP for the Highlands and Islands and convener of the committee, said: “In supporting the Visitor Levy Bill at stage one, a majority of the members of the committee recognise its potential to positively impact Scotland’s tourism sector.

“After thorough consultation and consideration, most members of the committee have supported the core principles of the legislation, emphasising that a well-designed levy, at a modest rate, shouldn’t discourage visitors and should bring benefits for the tourism sector.

“A majority of the members of the committee welcomed and supported the flexibility provided by the Bill, which will enable local authorities to customise the levy’s implementation, meaning that local levies are designed to suit local circumstances.

“Understanding concerns from businesses and being mindful of possible administrative burdens, a majority of members of the committee believe that industry worries can be resolved through constructive engagement and consultation at the local level, ahead of any levy being introduced in 2026.

“For the majority of the members of the committee, the Visitor Levy Bill has the potential to be a positive force for the tourism sector, and thank the individuals, organisations and other stakeholders who provided evidence to inform this report.”

The earliest date a tourist tax could be applied by local authorities is 2026, which the committee says is enough time for “outstanding issues” to be resolved.