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 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.

Public consultation

To ensure proposals are aligned as far as possible with the views and expectations of Perth and Kinross visitors, residents and businesses, we have launched a consultation as part of the early stage engagement. This is available on the Council's online Consultation Hub. The consultation is open until 30 September 2025. If you would prefer a paper copy of the consultation, please call 01738 476476.

We would like to know your views on things like: 

• where you think any funds raised could be spent
• how much you think it would be fair to charge visitors
• any exemptions that you think there should be
• what geographical area any levy should cover

The results will inform a report that will be presented to a meeting of the full Council,  which will set out the levy's objectives, timeline, percentage rates, and how revenues would be invested.  

If Councillors agree to move forward, we will hold another round of public consultation asking what you think of the proposed scheme, and whether Councillors should approve it and agree to implement a levy in September 2027. 

Drop-in events

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, Council Building, 2 High Street, Perth - 4pm to 7pm
• 19 June 2025: Birnam Arts, Birnam - 4pm to 7pm
• 24 June 2025: Blairgowrie Town Hall - 4pm to 7pm
• 26 June 2025: Pitlochry Festival Theatre - 4pm to 7pm
• 21 August 2025: Strathearn Arts, Crieff - 4pm to 7pm
• 27 August 2025: Loch Leven Community Campus, Kinross - 4pm to 7pm

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