Visitor levy proposal

A levy would apply to visitors staying in accommodation that is not their ordinary place of residence.

The Visitor Levy (Scotland) Act 2024 received Royal Assent in July 2024. This means that local councils, like East Lothian, now have the opportunity to generate a revenue stream specifically for the benefit of the visitor economy.  

In 2024, East Lothian Council agreed to develop a visitor levy proposal for East Lothian. The proposal will be developed with visitors, businesses, and communities and represents a unique and significant opportunity for the tourism sector. 

 

Key points to note 

Consultation and having your say 
  • during the development of the visitor levy legislation, extensive consultation was undertaken with Scottish local authorities and groups representing tourism businesses, including accommodation providers - read more on the Scottish Parliament website 
  • during 2024, we included questions about the visitor levy legislation in our visitor survey and in a survey issued to businesses in the tourism sector - information from those surveys is being used to inform the full engagement and consultation process we are developing 
  • there will be opportunities over the coming months for residents, tourism businesses and organisations, and anyone else who could be affected by a visitor levy to contribute to the development process 
  • The first stage of our engagement is a survey aimed at businesses, residents, visitors, and communities, along with 1 to 1 interviews with accommodation providers. The survey can be found here and is open until 30 November 2025 
Importance of tourism and shrinking public sector budgets

The visitor economy is highly important to East Lothian and supports thousands of jobs in the county. Visitors come from across the UK and around the world to enjoy our unique area, the quality of our environment and the range of cultural and sporting activities. 

It is not mandatory for the council to introduce a visitor levy. However, with shrinking public sector budgets, we have to investigate options that could help to support services and infrastructure that both visitors and residents enjoy. 

Timescale for introduction 

We have not yet decided whether a visitor levy will be introduced. It would take around 2 years to fully develop and implement a scheme for East Lothian, allowing time for engagement, consultation, and development. 

Tourist businesses included in the visitor levy 

The scope of a levy for East Lothian is still to be determined, but can only apply to overnight visitor accommodation such as short term lets, hotels, hostels, B&Bs, guesthouses, campsites and caravan parks etc.  

Payments 

A levy would apply to visitors staying overnight in accommodation that is not their ordinary place of residence, for example short term lets, hotels, hostels, B&Bs, guesthouses, campsites and caravan parks etc.  

Accommodation providers would be responsible for collecting the levy from overnight visitors and paying it to the council via a national online payment portal. 

Details such as the percentage rate, number of nights charged, and potential local exemptions is part of the engagement and consultation process and subject to approval by the council. 

Exemptions 

Section 14 of the Visitor Levy (Scotland) Act 2024 provides for national exemptions for those is in receipt of certain benefits, payments or allowances for a disability - read more on Legislation.gov.uk. 

The legislation does not apply to people who are using overnight accommodation as their only or primary residence or people staying on certain gypsy / traveller sites. 

The proceeds must be spent on facilities and services for visitors

The legislation requires that net proceeds of a visitor levy scheme must be spent on developing, supporting and sustaining facilities and services which are substantially for or used by persons visiting the area for leisure or business purposes, but may also benefit or be used by local people. The engagement and consultation process will help shape how the proceeds of the levy could be spent locally and will be subject to approval by the Council. 

Collecting the levy 

Accommodation providers would be responsible for collecting the levy from visitors and paying it to their council via a national online portal cruelty currently in development.  

Support for businesses collecting the levy 

This will be determined through engagement and consultation and confirmed once the scope of the levy is agreed. 

 

Further information 

  • VisitScotland has a summary of the guidance about the visitor levy on their website, including Frequently Asked Questions for tourism businesses: read the guidance on VisitScotland 
  • this web page will be kept updated with information 

Legislation and national guidance 

To find out more about the legislation process associated with the levy: visit the Scottish Parliament Website

Contact us 

If you have any queries you can contact us at visitorlevy@eastlothian.gov.uk

Page last updated 15 October 2025