Meeting of the Parliament 24 March 2026 [Draft]
This amendment bill is, at its heart, a technical piece of legislation that will make what we put in place through the Visitor Levy (Scotland) Act 2024 more workable on the ground. In particular, it will give councils greater flexibility by adding the option of a flat rate alongside the percentage model that is already available.
That matters, because Scotland is not one place. The pressures that are faced in central Edinburgh are not the same as those in Skye or in our smaller towns and rural communities. Local authorities need tools to respond to those differences, not a one-size-fits-all approach.
It is also worth recognising that these changes have come about through positive engagement. The Scottish Government has worked with industry to understand where the original legislation could be improved and how it could operate more effectively in practice. That kind of collaboration and co-design is welcome, because it has strengthened the approach to Scotland’s visitor levies. It was also good to hear positive feedback from stakeholders during stage 1 of the Local Government, Housing and Planning Committee’s evidence.
However, it is important to reflect on how we arrived at this point. There were opportunities for a more constructive approach during the passage of the original legislation. Instead, there was outright resistance from some quarters to the principle of a visitor levy altogether. The passage of the original legislation was a missed opportunity, because the pressures that led to the policy have not gone away—if anything, they have intensified. If we had started from a co-design approach in the first instance, perhaps we could have identified issues such as the third-party booking issue during the process of passing the 2024 act.
Across Scotland, many of our most cherished places are experiencing the strain of success. From the streets of Edinburgh to the communities in Skye and beyond, increased visitor numbers are putting pressure on local infrastructure. Roads are deteriorating under heavier use, particularly with the rise in car travel and camper vans. Public spaces, facilities and services are being stretched.
At the same time, we should be clear that Scotland remains an incredibly attractive place to visit, which is something to celebrate. Tourism brings jobs, supports local economies and connects people to our landscapes, culture and communities. However, it also brings costs, which are currently borne disproportionately by local communities and local authorities. That is where the visitor levy plays a vital role.
Until now, those offering accommodation—from hotels to short-term lets—have benefited from Scotland’s appeal without there being a direct mechanism to contribute to the upkeep of the very places that attract visitors in the first place. The levy begins to address that imbalance. It is not about deterring visitors; it is about sustaining the places that they come to experience. It allows authorities to reinvest in infrastructure, services and the quality of the visitor experience. By giving councils flexibility in how the levy is structured—whether as a percentage or a flat rate—the bill strengthens their ability to do that in a way that reflects local circumstances.
Ultimately, the bill is about fairness and sustainability. It is about fairness because it is reasonable to ask those who benefit from tourism to contribute to maintaining what makes Scotland special. It is about sustainability because, if we do not invest in our infrastructure and environments now, we risk undermining the very assets on which tourism depends.
The bill is a sensible step forward. It reflects learning and engagement, and it helps to ensure that the visitor levy can work as intended to support communities, protect places and sustain Scotland’s tourism offer for the long term. I look forward to seeing other tourist-type levies in the next session of Parliament, including the cruise ship levy and, potentially, a point-of-entry levy.
On behalf of the Scottish Greens, I am pleased to support the bill.