Perth and Kinross Visitor Levy

Then, in February 2025, Perth and Kinross Council Economy and Infrastructure Committee agreed to start a period of public consultation after the launch of the Perthshire Tourism Strategy 2025 to 2030 to understand whether and how a visitor levy should be implemented in the area.

The results of this early engagement will help shape what any visitor levy would look like, and it is intended that any resulting 'scheme' will be put to the Council in December 2025 for a final decision on whether or not to introduce the levy and at what rate it should be set.

Any money raised from a potential visitor levy scheme would be ring-fenced to invest in local facilities and services that are used by visitors. It could be reinvested in the following key areas:

• facilities, infrastructure and services that are used by leisure and business visitors
• area promotion and marketing
• development of new tourism products
• attracting events and festivals
• improvements that enhance the overall visitor experience

Since residents and visitors use many of the same facilities, the visitor levy also has the potential to also benefit Perth and Kinross residents.

Anticipated financial benefit

As an example of the possible financial benefit, it is estimated that the introduction of a 1% visitor levy in Perth and Kinross could generate between £1.6 million to £1.8 million annually. These figures are subject to revision in the light of economic conditions.

With growing demands for critical services to protect health and social care, support pupils with additional support needs, and tackle poverty, the Council has a duty to look at any opportunities for additional sources of income which can be invested to support growing our visitor economy. This would allow core funding to be focused on the services which are needed by the most vulnerable people in our communities.

To ensure proposals are aligned as far as possible with the views and expectations of Perth and Kinross visitors, residents and businesses,  a public consultation was held between June to September 2025 as part of the early stage engagement. The results of the consultation are currently being  analysed and a report will be considered by councillors in late 2025 outlining proposals for the next steps. A number of drop-in sessions were also held as part of the consultation process, so that people could talk to our staff face-to-face. You can view the Visitor Levy presentation displayed during the drop-in sessions. 

In this video,  Leader of the Council, Councillor Eric Drysdale, answers some of the commonly asked questions that came up during the consultation:

For further information on the Visitor Levy Guidance for local authorities, visit Visitor Levy Guidance I VisitScotland.org.