Visitors to Scotland are to be charged a new ‘tourist tax’ following the passing of The Visitor Levy (Scotland) Bill by the Scottish Parliament.
The fee will see tourists pay an extra percentage on top of the cost of overnight accommodation - minus commission the provider pays to any online booking service and room ‘add-ons’ such as food and drink.
Check out all the other new travel rules you need to know about in 2024.
How much is the Scottish tourist tax?
As yet it is unconfirmed, however for example, the Scottish government says a 1% levy on £200 for a room would result in a £2 tourist tax, with accommodation providers responsible for collecting the charge before passing the money on to their local authority.
Each local authority would have the power to decide if it wanted to introduce a charge and what the level of the charge should be, with seventeen of Scotland's 32 councils, along with national body Cosla, backing the introduction of the levy, according to Scottish government consultation.

Marc Crothall, of the Scottish Tourism Alliance, said: “Tourism is everybody's business and touches every household. If you are a florist, a plumber, or a joiner you are going to be working for tourism businesses.”
As reported by the BBC, owner of the Ben Cruachan guesthouse in Edinburgh, Ollie Hughes, said: “The visitor levy would not be the nail in the coffin for us, but certainly would be for other businesses.”
He said room charges would need to increase to cover the tax, which could then push businesses over the VAT threshold resulting in further administration charges.
“You are then not even an unpaid tax collector, you are penalised for collecting taxes,” he added.
However, many European countries, including parts of Germany and Spain, already have tourist levies.
Venice in Italy now charges day-trippers an extra fee as part of efforts to control visitor numbers, while Manchester introduced its City Visitor Charge last April to pay for measures aimed at attracting more visitors.
The £1 per room, per night fee, is estimated to have raised about £2.8m in its first year.
Check out some of our latest travel deals!
When does the Scotland tourist tax start?

The Scottish government has suggested 2026, depending on timescales, with City of Edinburgh Council potentially the first city to implement it, says leader Cammy Day.
“The city has campaigned for the last decade or more to try and bring in a visitor levy for the city to raise some essential income for the capital,” he said.
“People pay a few extra pounds to help contribute to the running of the city. The Royal Mile and the heart of Edinburgh at Festival time is awash with hundreds of thousands of people - which is great for the city - but it also creates additional pressures on services.”
Don’t forget that TOTUM members get access to all sorts of deals on travel. From flights and trains to holiday deals, travel extras and more, save big with TOTUM at brands including TUI, Expedia, National Express, Holiday Extras, hotels.com, Secret Flight Club and Jet2 holidays to name a few!
The longer you’re in one place, the itchier your feet get… Travel, meeting new people and having exciting new experiences is what you live for… If this sounds like you, you could be a TOTUM Explorer!
Take our quiz to find your TOTUM Tribe and check out all the deals we have just for you…
Join the TOTUM club!
Join TOTUM Student for FREE to access hundreds of student discounts on big-name brands like ASOS, Apple, MyProtein, boohoo, Samsung, and more!
Sign up for FREE, download the TOTUM app, and enjoy the latest offers, vouchers, coupons and more at your fingertips. Find out more.
Download The TOTUM App

Stories like this

These Are The Top Trending Holiday Destinations Of Summer 2026
Discover the top trending holiday destinations for Summer 2026, from Italy and Albania to Vietnam and Norway. Find out where everyone is travelling, why these hotspots are booming, and get inspired for your next getaway.

Top Automotive Discounts on TOTUM That Can Save Drivers Hundreds
Looking to reduce the cost of driving? Explore some of the best automotive discounts available through TOTUM, including savings on servicing, MOTs, insurance, breakdown cover and vehicle upgrades.

The No-Stress Summer Packing List: Essentials, Tech & Travel Hacks
The countdown to summer is officially on! Whether you are wrapping up your studies, your apprenticeship, or your 9-to-5, here is your guide to the essential tech, smart packing hacks, and exclusive travel discounts you need for the perfect getaway.







