Perth and Kinross Visitor Levy

Overview

Help shape the Perth and Kinross approach to a Visitor Levy.

In May 2024, the Scottish Parliament passed the Visitor Levy (Scotland) Act. This Act gives local authorities the ability to charge a set percentage on overnight accommodation paid by visitors and tourists.

Then, in February 2025, Perth and Kinross Council agreed to start a period of public consultation to understand whether and how a Visitor Levy should be implemented in the Council's area.

The results of this consultation will help to inform whether a Visitor Levy is introduced, who would be subject to it, and what the money raised would be spent on.

Any resulting 'scheme' will be put to Perth & Kinross Council in December 2025 for a decision on whether to introduce a levy.

It is estimated that:

• The introduction of a 1% Visitor Levy in Perth and Kinross could generate around £1.6 - £1.8m annually.
• A 5% visitor levy could generate between £8.2 - £9.3m annually
• A 7% levy would generate £11.5 - £13m annually

(These figures are subject to revision.) 

All money raised would be ring-fenced for local investment in facilities and services that are used by, or substantially for, leisure and business visitors (apart from a small amount reclaimed by the Council to cover the costs of administering the scheme).

This includes infrastructure, events and culture, as well as improvements to destinations that enhance the visitor experience. 

Because residents and visitors use many of the same things, the Visitor Levy has the potential to improve life for residents as well as visitors.

If Council approves the introduction of a Visitor Levy, we have to wait a minimum of 18 months between that decision and when we start to collect income. In Edinburgh, for example, the decision to go ahead was taken on 24 January 2025 and income will be collected for visits that happen from 24 July 2026.

We expect Perth and Kinross Council to decide on a Perth and Kinross Visitor Levy in December 2025, so the earliest it could be implemented would be September 2027.

To support the consultation we are also holding a number of drop-in engagement events where people can come along to find out more about the proposals and provide feedback: 

Why your views matter

To make sure the proposal for the scheme meets the needs of our visitors, residents, and businesses - and make life better for everyone in the area - we are asking for your input. We want to know whether we should in fact introduce a Visitor Levy, who you think the levy should apply to, where you think any funds raised could have the biggest impact, and how we should monitor the impact.

The results could inform a draft Visitor Levy scheme setting out the levy’s objectives, timeline, percentage rates and how any money raised would be re-invested.