Introduction
On 20 September 2024, the Visitor Levy (Scotland) Act 2024 came into force, providing local authorities with discretionary powers to introduce a levy on overnight visitor accommodation, for the purpose of generating revenues to develop, support or sustain facilities and services which are substantially for or used by persons visiting the scheme area for leisure or business purposes (or both).
By enabling local authorities to invest more in tourism facilities and services, the new legislation represents a potentially transformational opportunity to generate benefits for local communities and visitors.