Proposed Draft Scheme for Perth and Kinross Visitor Levy

Overview

Perth and Kinross Council is inviting residents, businesses, community groups and visitors to take part in this statutory consultation on a Draft Visitor Levy Scheme.  

If approved, the proposal would enable the Council to make significant new investment of an estimated £8 million each year in areas where tourism plays a significant part in people's lives. 

In June 2026 councillors approved a Draft Scheme for consultation. A final decision on whether to introduce a Visitor Levy will be taken after responses have been considered and reported back to Council.  

Why is the Council considering a Visitor Levy? 

Tourism matters hugely to Perth and Kinross. It supports around 7,000 local jobs, brings around 2 million overnight stays by visitors each year, and contributes over £350 million to our local economy. 

We know tourism brings real benefits, but busy places can feel the pressure. Popular destinations need investment in things like facilities, infrastructure and visitor management. The proposal could help raise dedicated funding for that. 

Perth and Kinross Council, like all local authorities, is facing financial challenges. We have a duty to explore all ways that additional revenue can be raised to invest in local services and infrastructure for the benefit of our communities, without having to ask council tax and business rate payers to foot the bill, and without having to reallocate Council funding away from other services which people rely on every day.

The Council is exploring the option of a Visitor Levy, but this does not mean a decision has been made. 

What could levy revenue be used for? 

Under Scottish Government legislation, any revenue generated through a Visitor Levy would be ring-fenced and reinvested in facilities and services that support visitors and the local visitor economy.  

For example, Visitor Levy income could support: 

• better town centres and public spaces in places that welcome a lot of visitors 
• improved visitor management and countryside ranger support in busy areas 
• better public transport services where there is unmet demand 
• improvements to roads, car parks and other infrastructure 
• support for accommodation businesses and existing / new visitor attractions to help improve / upgrade their facilities 
• improved public toilets serving visitor areas where demand is unmet 
• better support for local volunteer groups etc that work tirelessly to keep our towns and villages looking beautiful  

These improvements would also benefit local people.

What is the consultation asking?

The consultation seeks views on a Draft Visitor Levy Scheme and includes specific questions on the key elements of the scheme, including:

• the proposed levy rate 
• possible exemptions 
• how the money could be used 
• the impact on businesses, communities and the visitor economy 

In line with the requirements of the Visitor Levy (Scotland) Act 2024, and Scottish Government and VisitScotland guidance, this 12-week public consultation is being held before any final decision is taken on the introduction of a Visitor Levy Scheme in Perth and Kinross.

It provides stakeholders, including local communities, businesses and the tourism sector, with an opportunity to inform and shape the final scheme prior to a decision being made by Council.

Why are we consulting on a Visitor Levy again? 

From June to September 2025 the Council held an early-stage consultation on the general principle of a Visitor Levy. Thank you to everyone who shared feedback during the Council’s early engagement in 2025. 

That feedback has been carefully considered and has helped shape the Draft Scheme that is now open for consultation. 

This latest consultation is different. It focuses on a specific draft Visitor Levy proposal for Perth and Kinross, which is a legal requirement under the legislation. 

No decision has been made to introduce a Visitor Levy. In June 2026 Councillors agreed to consult on a Draft Scheme only so they can hear views on how a Visitor Levy could work in practice. 

What has changed since the previous engagement? 

Our early engagement explored views on the principle of a Visitor Levy. This new statutory consultation seeks views on a detailed draft proposal, including how a levy would operate, potential exemptions, governance arrangements and how any revenue could be invested.”  

One of the key issues raised by accommodation providers during the early-stage consultation related to the complexity of a percentage-based levy. Since then, changes in Scottish Government legislation have allowed councils to consider fixed-rate options. The Draft Scheme proposal includes fixed-rate options designed to be much simpler and clearer for visitors and businesses.   

Public engagement drop-in sessions

Visitor Levy Drop-in Sessions will be held in each locality across Perth and Kinross during the consultation period. These events will gather views through discussions with residents, businesses and visitors. All events will be held between 4-7pm. Please come along if you would like to talk about the proposal with our officers.

Why your views matter

Whether you support or oppose a Visitor Levy, this is your chance to comment on the draft proposal.

We are particularly keen to hear from accommodation providers, tourism businesses and organisations involved in the visitor economy, as they would be directly affected by any future scheme.

Your feedback will help councillors understand the possible benefits, concerns and impacts before any final decision is made.

Please read the draft scheme and tell us what you think before the consultation closes. We would also encourage people to read the Frequently Asked Questions and Answers page on our website, which has more detail on how a levy would work in practice.

(If you require a paper copy of the consultation please call 01738 475000.)