The Visitor Levy (Scotland) Act 2024 empowers local authorities to apply a levy on overnight accommodation. The proceeds from any scheme must be used for specified purposes to develop, support and sustain facilities and services for, or used by, visitors to a local authority area for leisure or business purposes.

The aim of the levy is to provide local authorities with additional funds to support tourism infrastructure, environmental sustainability, and the local economy, especially in areas heavily impacted by tourism.

It can be used to fund infrastructure and facilities essential to tourism such as car parks, core paths and public toilets while helping town centres, open spaces and parks to become more attractive.

Local authorities must set the levy as a percentage of accommodation costs, with other council areas across Scotland currently proposing between 4-7%. While specialist expertise, which is not currently held within posts in the council, will be brought in to facilitate the development of the scheme, any rate set and how any scheme would be administered will be subject to future public consultation.

Moray Council leader, Councillor Kathleen Robertson, said: “While there is no decision within the council to introduce a levy at the moment, the next step in the development of a visitor levy scheme for Moray is setting up a working group to oversee the development of the scheme proposal. 

“While we don’t have the level of expertise in-house currently, we will bring that in to make sure any future scheme would work well and bring the most benefit to everyone in Moray. A future consultation will inform any decisions on whether or not to progress a visitor levy scheme in Moray. The earliest any levy would be in operation in Moray would be August 2027, so there will be plenty of opportunity over the next two years for locals, businesses and visitors to have their input considered for any scheme.”