Stirling's Draft Visitor Levy Consultation

In May 2024, the Scottish Parliament passed the Visitor Levy (Scotland) Act. This Act gives local authorities the ability to charge a set percentage on overnight accommodation paid by visitors and tourists. In December 2024, Stirling Council agreed to start a period of public consultation to understand whether and how a Visitor Levy should be implemented in the region. The results of this engagement will help shape what any Visitor Levy would look like, and the resulting 'scheme' will be put to Council in December 2025 for a final decision on whether to introduce the levy.

It is estimated the introduction of a one per cent Visitor Levy in Stirling could generate between £1.3m and £2.5m annually. A five per cent Visitor Levy could generate between £6.6m and £12.7m. These figures reflect different nightly prices and occupancy rates, and are subject to revision. 

After administration costs, all money raised would be reinvested locally on facilities and services that are used by, or substantially for, leisure and business visitors. This includes infrastructure, events and culture, as well as improvements to destinations that enhance the visitor experience. Because residents and visitors use many of the same things, the visitor levy has the potential to improve life for residents as well as visitors.

To make sure the proposals for the scheme meet the needs of Stirling's visitors, residents, and businesses we sought your views in designing a draft scheme. We received over 600 responses that helped to inform the drafting of the scheme's objectives, timeline, percentage rates, and how revenues would be re-invested. 

This survey is for the statutory phase of the consultation and we want to know what you think of the draft scheme, and whether the Council should approve it and implement a Visitor Levy. 

The statutory consultation will be open from 14 July until 12 October 2025.