Visitor levy complaints correspondence: FOI release

Information requested

All correspondence sent and received by the government that were complaints about the visitor levy being introduced, from the last month.

Response

Please see the attached document which contains 2 documents in scope of the request.

An exemption under section 38(1)(b) of FOISA (personal information) applies to some of the information you have requested. This exemption is not subject to the ‘public interest test’, so we are not required to consider if the public interest in disclosing the information outweighs the public interest in applying the exemption.

It may be helpful to note that the Scottish Government introduced the Visitor Levy (Amendment) (Scotland) Bill to Parliament on the 7 January 2026. The Bill seeks to introduce new flexibility to allow local authorities to set a visitor levy on the basis of a fixed amount charging model as an alternative to the existing percentage rate based approach. The levy under a scheme cannot comprise a blend of these two bases i.e. a hybrid of percentage rate basis for some transactions and a fixed amount basis for other transactions. Local authorities may vary fixed rates by factors such as accommodation type, size, location, price, number or category of guests, or time of year.

The Bill also clarifies how the levy applies when accommodation is sold through third parties such as online travel agents or tour operators. In these cases, the chargeable transaction is defined as the first sale by the liable person, usually the accommodation provider, to the third party, ensuring consistent application across booking models. The levy remains payable only if and when the guest actually stays in the accommodation. Overall, the decision to introduce a visitor levy remains with individual local authorities, subject to consultation with local businesses and communities.

We remain committed to working collaboratively to ensure the levy is implemented in a way that supports Scotland’s tourism sector while delivering on local priorities. The Scottish Government will work closely with VisitScotland, COSLA, and industry partners to support implementation and share best practice.

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FOI 202500498797 - Information released - Documents

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