Glasgow City Council has approved the introduction of a visitor levy, set to come into force in January 2027. The city will follow Edinburgh, which earlier this year became the first in Scotland to implement a 5% tourist tax. Glasgow’s levy will also stand at 5% on accommodation costs, averaging around £4.83 per night. It is projected to raise between £15.9 million and £16.1 million annually, with funds earmarked for infrastructure improvements, cultural programmes, environmental sustainability initiatives, and tourism marketing to support the city’s growth as a visitor destination.
The levy will include a 1.5% administrative retention fee for hoteliers to help offset implementation costs. Organisations that fail to comply with the levy requirements will face penalties. A visitor levy forum is also to be established to provide the council with ongoing advice, with representation from the tourism sector and local communities.
Elsewhere in Scotland, the rollout of visitor levies remains uneven. Edinburgh has already implemented its 5% tax, with revenues being directed into city development and tourism projects. Meanwhile, other areas have taken a more cautious approach. In the Western Isles, plans are on hold following a cost-benefit analysis that suggested only marginal gains and possible negative effects on the island economy. A port- or airport-based levy is being considered as an alternative. Orkney and Shetland have similarly paused plans, citing feasibility and economic concerns.
In South Ayrshire, the council has decided to abandon its visitor levy proposal for now, following a consultation where 79% of respondents opposed the idea. The plan is suspended until at least August 2027.
As local authorities across Scotland gain the power to introduce visitor levies under new national legislation, opinions in the hospitality sector remain divided. Proponents argue the taxes provide essential reinvestment into tourism infrastructure, while critics, including the Federation of Small Businesses and the Association of Scotland’s Self-Caterers, warn of increased administrative burdens and potential harm to rural economies.
Cities like Aberdeen, Inverness, and Dundee are monitoring developments closely, Glasgow’s rollout could become a test case for whether visitor levies will become a standard feature of Scottish tourism policy or remain limited to select urban centres.