The Case for a Visitor Levy in Perth & Kinross
On 2 June 2025, Perth & Kinross Council officially opened its public consultation on implementing a Visitor Levy across the region. Enabled by the Visitor Levy (Scotland) Act of May 2024, this measure grants local authorities the ability to charge a percentage on overnight accommodation, with the crucial stipulation that all proceeds are reinvested locally.
Tourism is a major component of the Perth and Kinross economy. In 2023, 2.3 million visits generated £641million and supported 8,200 FTE jobs across the area. However, it is also true that tourism imposes additional demands on local infrastructure including transport, waste management and ranger services.
The Visitor Levy delivers a purposeful, transparent and ring‑fenced funding stream designed to ease this strain and elevate the visitor experience. Other Scottish councils, including Edinburgh (5%), Aberdeen (7%), and Glasgow (5%), are also considering or in the process of implementing levies.
The Perth and Kinross consultation outlines three possible levy rates:
- 1% could raise £1.6–1.8 million per annum.
- 5% could raise £8.2–9.3 million per annum.
- 7% could raise £11.5–13 million per annum
(These figures are subject to revision.)
Even modest levies could finance key investments without tapping into already strained core budgets. By law, levy revenues must be deposited into a dedicated fund and spent locally. A Visitor Levy Forum would oversee this, ensuring transparency and accountability, and allocating spend in line with Perth & Kinross’s wider vision.
Projects could include:
- Infrastructure & public services: Strengthened visitor facilities and green services for both locals and tourists.
- Marketing & promotion: Amplified profile through strategic campaigns and brand partnerships.
- Product innovation: Support for new tourism products including heritage trails, immersive experiences, sustainable adventures.
- Events & culture: Major festivals and business conferences that cement Perth & Kinross on the national and international stage.
Public consultation is open until 30 September 2025. Input is sought on key issues including levy rate, geographical coverage, exemptions, timing, and mechanisms for monitoring the impact. It also invites feedback on how exemptions are managed, whether through provider reimbursement models or capped stays.
The Council aims to present a draft scheme in December 2025 following this early engagement phase. If approved, implementation would follow the standard 18-month lead time, therefore the earliest levy launch would be autumn 2027.
Your Voice Matters
This consultation empowers residents, businesses, and visitors to shape how tourism supports everyday life. Your input and subsequent decisions will define how Perth & Kinross navigates tourism in the years to come by ensuring growth remains aligned with community needs.
Complete the online survey on the Council’s Consultation Hub. To find out more, you are invited to attend one of the remaining drop-in sessions as outlined below.
- 26 June 2025 - Pitlochry Festival Theatre - 4pm to 7pm
- 21 August 2025 - Strathearn Arts, Crieff - 4pm to 7pm
- 27 August 2025 - Loch Leven Community Campus, Kinross - 4pm to 7pm
Related / Further Reading
