Launched in April 2026, visitorlevy.scot is the national digital service developed in partnership between the Improvement Service and Local Authorities to help accommodation providers meet their responsibilities where a local visitor levy (sometimes called “tourist tax”) has been introduced. It provides a consistent, secure way to register, submit returns and make payments in areas where a council has approved a scheme.
The platform is for the reporting on, and collection of, the levy from the liable person (the accommodation provider) to the Local Authority and is not intended for accommodation providers to use for charging the levy from the visitors.
In council areas that have introduced a visitor levy, accommodation providers will be able to:
- Register and keep your details up to date (for each council area where a levy applies)
- Submit visitor levy returns for the reporting period
- Make secure payments and download receipts and a record of past submissions
- Get help and support via online guidance and service support channels
The information that accommodation providers will be asked for when using the platform is publicly available on Local Authority websites.
(Note: information requested for Local Authority Schemes may vary and will be published when available).
(Background: the Visitor Levy (Scotland) Act 2024 enables councils to introduce a locally‑designed levy.)
The visitor levy is locally designed and delivered. Council websites are the source of truth for:
- Whether a scheme is approved or proposed
- Start date, levy rate(s) and what types of accommodation it applies to
- Any local exemptions or reductions
- How funds will be used to support the visitor economy and communities
- Reporting periods and how to comply
Visitor levy schemes formally approved and announced:
For councils and partners, national statutory guidance on developing, implementing and operating a visitor levy scheme is available:
- Guidance on the Visitor Levy for Local Authorities – principles, engagement, design choices (rates, exemptions, geography), compliance, forecasting and reporting
- Guidance on the Visitor Levy for businesses – information, advice and FAQs
Each council decides whether to introduce a visitor levy and sets the local design and timing following engagement with businesses, residents and partners. Please check your council’s website for the most up‑to‑date position in your area.
Is there a visitor levy everywhere in Scotland?
No. A visitor levy only applies where a council has approved a scheme for its area (or part of it). Always check your council’s website.
Who sets the rate and rules?
Your council designs and approves the local scheme (within the national legislative framework). National guidance supports consistent, fair and efficient delivery across Scotland.
I operate in more than one council area—do I register more than once?
Yes, you’ll need to follow each council’s registration and compliance steps if more than one introduces a levy that applies to your accommodation.
Where do I get support?
- Questions about whether / how the levy applies in your area: your council website OR Visitor Scotland FAQs (https://support.visitscotland.org/advice-support/start-your-business/legislation/visitor-levy)
- Technical help using the digital service (when available in your area): the support link on visitorlevy.scot