Stirling Council is considering introducing a Visitor Levy, which if approved, could be in place by June 2027.
Following the Visitor Levy (Scotland) introduced in May 2024 by the Scottish Parliament, Stirling council is considering introducing this levy to the Stirling area. The act allows local authorities to charge a set percentage on overnight accommodations for tourists and visitors. Essentially, acting as a tourist tax.
The purpose of a Visitor Levy is to generate funds that can be put back towards the tourism industry in the region. This means that any revenue generated from the levy must go towards local facilites and services that tourists use.
Stirling Council is keen to introduce this in order to improve infrastructure, events and culture for the region. The levy could generate as much as £7.5 million that will be reinvested into Stirling. Improving business, services and facilities could also improve living standards for residents.
If approved, the Council will have 18 months to prepare for the levy to come into place, which they will establish an advisory Visitor Levy Forum and administrative systems. They will also work with accommodation providers and help them understand and prepare for the levy.
Some people will be exempt from paying the levy, such as those who use overnight accommodation as their main/only residence. To see the full list, consult the council website here.
The final decision will be made in December of this year, following public consultations regarding the effects of the tax.
How will this work?
A set percentage charge will be added to overnight accommodation and must be added before VAT. The chosen percentage isn’t yet decoded as the council wants residences opinion on how much to charge.
An example Stirling council gave to how this works is that if originally a hotel room, before VAT, costs £100 with a three percent levy it would rise to £103. A five percent levy, like what Edinburgh council plans to introduce, would mean the room is £105 before VAT.
The legislation states that the levy has to be a percentage charge, so a flat fee isn’t possible.
Can I give my opinion?
Stirling Council is keen to hear from residents, visitors and local businesses, to answer questions like how much should be charged, what should the funds go towards and what some objectives for tourism in the area be.
You can take a survey to give your opinion here.
Featured image credits: Plum McKechnie
