The Scottish Government's visitor levy legislation (Visitor Levy (Scotland) Act), passed in 2024, allows local authorities to introduce a charge on overnight stays in hotels and other short-term accommodations, to raise funds to support and sustain local services and infrastructure for the visitor economy and residents.
This means local authorities, such as ¾ÅÐãÖ±²¥ and Bute, now have the power to generate a revenue stream that is specifically for the benefit of the visitor economy.