What is Scotland’s tourist tax? How accommodation prices will change

The bill approved by a majority of MSPs allows for each local authority to bring in a system of additional charges for overnight stays. That will cover things such as hotels, bed and breakfasts, caravans, motor homes and tents on campsites and even moored boats. The legislation says the tariff should be a percentage of the accommodation cost meaning those staying in more expensive places will have to pay a larger sum. Each council will be able to set the percentage charge and can also designate areas within the authority boundary where it will apply. The earliest a visitor levy is likely to be introduced is the spring of 2026.

There is growing concern about local services being unable to cope with large numbers of