Visitor Levy Bill Passed

Introduction of Visitor Levy in Argyll & Bute – What you need to know

Scottish Government passed the Visitor Levy (Scotland) Bill which became an Act in July 2024. You can read the bill here.  The Act allows for a visitor levy, a fee or tax, to be charged on overnight stays in some types of accommodation e.g. hotels, hostels, guest houses, bed and breakfasts, self-catering, campsites and caravan parks. This means that a certain amount of money would be paid to the local authority every time someone stayed overnight in accommodation (unless it is where the person usually lives). Each local authority can decide to introduce a charge and the charge's level. The Act allows the Local Authority to put in place a fixed percentage fee on the accommodation (only) proportion of the chargeable amount. Individuals in receipt of disability benefits will be exempt from the levy. The accommodation business owners will be liable for collecting the levy, returning it to the local authority and keeping certain records. Penalties may apply for businesses not meeting their obligations. Monies collected from the levy will be used to achieve the scheme's stated purpose and must relate to developing, supporting or sustaining facilities or services which are substantially for or used by persons visiting the area for leisure or business purposes. The Act requires Local Authorities to meet a number of statutory obligations, including holding an 18-month public consultation on the proposed Visitor Levy scheme.

Argyll & Bute elected members voted unanimously to implement a Visitor Levy in August ’24. Work is now underway to develop a draft scheme, which is intended to be open for public consultation starting in November 2024. During the consultation period, the local authority will also put the systems and processes required to administer the levy in place. The earliest a visitor levy could come into force would be in Autumn 2026. Over the coming months, guidance for businesses and opportunities to be involved in consultation will be offered.

If you have questions about the levy, please email them to cathy@wildaboutargyll.co.uk as we are representing business needs on the levy forum.