An early engagement consultation on the possible introduction of a Visitor Levy in Perth and Kinross has been launched.
People and businesses are being asked their views on whether a levy should be charged on people who stay in paid tourist accommodation in Perth and Kinross. The money raised would be used to pay for facilities and infrastructure that support the local tourism industry.
In May 2024, the Scottish Parliament passed the Visitor Levy (Scotland) Act, giving local authorities the ability to charge a set percentage on overnight accommodation paid by visitors and tourists.
In February 2025, Perth & Kinross Council's Economy and Infrastructure Committee agreed to start a period of public consultation to understand whether and how a Visitor Levy could be implemented in the area.
The money raised from a Visitor Levy scheme would be ring-fenced, and would be reinvested to support the Perth and Kinross tourism sector in areas such as:
- Facilities, infrastructure and services that are used by leisure and business visitors
- Area promotion and marketing
- The development of new tourism products
- Attracting events and festivals
- Improvements that enhance the overall Perth and Kinross visitor experience
Since residents and visitors use many of the same facilities, the Visitor Levy has the potential to also benefit people who live in Perth and Kinross.
The results of the consultation will help shape what any Visitor Levy would look like and at what percentage rate it should be set. Responses to the consultation and any potential levy scheme will be presented to a meeting of Perth and Kinross Council in December 2025.
Economy and Infrastructure Convener, Councillor Eric Drysdale, said: "Tourism is one of the most important sectors of the Perth and Kinross economy, supporting many jobs. The introduction of a Visitor Levy could provide us with an opportunity to improve our tourism offer even further.
"As well as developing existing infrastructure, a levy could provide opportunities to look at providing new facilities to help ensure everyone visiting our beautiful area will have a high-quality experience.
"No decisions have been made on this yet. The Scottish Parliament has given us an opportunity to look at whether a levy should be introduced in Perth and Kinross, and we need to explore what that would look like and any implications it would have.
"With growing demands for critical services to protect health and social care, support pupils with additional support needs, and tackle poverty, we have a duty to look at any opportunities for additional sources of income which can be invested to support growing our visitor economy. That would then allow core funding to be focused on the services which are needed by the most vulnerable people in our communities.
"To ensure that any future proposals are aligned as far as possible with the views and expectations of Perth and Kinross visitors, residents, and businesses, we are launching this consultation as part of early-stage engagement.
"We would like to know your views on where you think any potential funds raised could be invested, how much you think it would be fair to charge visitors, and any exemptions that you think there should be.
"Our consultation runs until 30 September 2025, and I would encourage local people and businesses to take part and tell us what they think."
The consultation is available online. Paper copies are available by calling 01738 476476.
We are also holding a number of drop-in engagement events over the summer where people are invited to come along to find out more about the proposals and provide feedback:
12 June 2025 - Civic Hall, 2 High Street, Perth,4pm - 7pm
19 June 2025 - Birnam Arts, Birnam, 4pm - 7pm
24 June 2025 - Blairgowrie Town Hall, 4pm - 7pm
26 June 2025 - Pitlochry Festival Theatre, 4pm - 7pm
21 August 2025 -Strathearn Arts, Crieff 4-7pm
27 August 2025 - Loch Leven Community Campus, Kinross, 4pm - 7pm
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