Perth and Kinross Visitor Levy

Closed 30 Sep 2025

Opened 2 Jun 2025

Feedback expected 31 Oct 2025

Contact

Place Development

01738 475731

visitorlevy@pkc.gov.uk

Results updated 5 Nov 2025

This consultation opened on 2 June 2025 and closed on 30 September 2025.

It sought views on support for a Visitor Levy, the percentage rate, number of nights capped exemptions, use of funds, and governance.

There were 1,590 responses as of 30 September 2025.

Responses are currently being analysed by an independent market research company (56 Degree Insights) to extract key insights and themes, which will help shape the development of any future Visitor Levy scheme. 

Next steps

It was anticipated to submit a draft Visitor Levy Scheme to the Council for consideration in December 2025.

However, due to the possible consideration of legislation changes by the Scottish Government, it is now proposed to submit a report in late Spring/Summer 2026.

The Scottish Government has indicated that additional regulations to the current legislation are scheduled to be lodged in early in 2026. As part of this process, they also indicated the Scottish Ministers were aware that some areas of Scotland were seeking greater flexibility in how the levy is applied and administered.

Consequently, they are actively considering extending powers to local authorities, including the option to introduce a single flat rate or tiered flat rate model alongside the existing percentage-based approach. 

Although the timeframe for any such considerations is not set and may extend beyond May 2026, it seems reasonable to wait for these considerations to be progressed further before finalising a draft Visitor Levy Scheme for Perth and Kinross. These changes may address some of challenges highlighted by residents, communities, and businesses during the early engagement process.

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: 

 
  • 20 August 2025: Birks Cinema, Aberfeldy, 4pm - 7pm
  • 21 August 2025: Strathearn Arts, Crieff, 4pm -7pm
  • 27 August: Loch Leven Community Campus, 4pm - 7pm
  • 5 September 2025: Civic Hall, Perth City, 10am - 1pm
  • 11 September 2025: Online event for campsites and caravan parks - 3pm-4.30pm. This will be held via Microsoft Teams.  If you are interested in joining please email scumiskey@pkc.gov.uk to receive details of the joining link.

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. 

Areas

  • All Perth & Kinross

Audiences

  • Anyone from any background

Interests

  • Tourism and Visitor Attractions