The Visitor Levy (Amendment) Bill was introduced last year with the purpose of giving councils more flexibility in how they design local schemes. The Bill was passed as an Act of the Scottish Parliament on 21 May 2026 and will come into full effect within two months. Once in effect, local authorities may choose to introduce a visitor levy that is based on either a percentage rate model or a fixed amount model. The new Bill also seeks to clarify how accommodation providers should report to councils and how levies are to be applied to sales made through third parties such as travel agents.
Read the Act here: https://www.legislation.gov.uk/asp/2026/18/enacted
For more information: https://www.parliament.scot/bills-and-laws/bills/s6/visitor-levy-amendment-scotland-bill