Count the Cost PK
Have your say

Act now

Two things you can do this week

Respond to the consultation by 11 November 2026

The council has to consider every response before it decides. Councils elsewhere in Scotland have changed course because of what people told them in consultations.

Tips for your response

  • Say who you are: resident, business owner, employee, visitor.
  • If you run a business, give real numbers: what £4 is as a percentage of your cheapest stay, how many nights you sell, what you expect to happen.
  • Refer to the council’s own economic report (Appendix 4). Ask them to explain why they would accept an economic loss larger than the revenue raised.
  • Ask for the revenue figure after exemptions, retention and realistic room occupancy.
  • Be polite and specific. Specific responses carry weight.

If you need a paper copy, call the council on 01738 475000.

Write to your councillors

The final decision is a vote of the full council in December 2026. The vote to consult was 22 to 18, so a small number of councillors will decide this.

Template letter

Adapt it: personal letters carry more weight than copies. Replace the highlighted parts.

Dear Councillor [NAME],

I am writing as [a resident of / a business owner in] [TOWN] about the proposed Perth and Kinross Visitor Levy.

The council's own Economic Impact Analysis, prepared by the Moffat Centre and published as Appendix 4 to the June 2026 council report, models that a £4 nightly levy would reduce the economic value of our visitor economy by around £8.8 million a year and cost around 196 jobs, while raising around £7.8 million. Even with the report's own estimate of the benefit of reinvestment, the area would be left worse off.

The revenue estimate also assumes no resident exemptions and one guest per chargeable room, so the real income is likely to be lower than £8 million.

[ADD ONE OR TWO SENTENCES ABOUT YOUR OWN SITUATION, e.g. what the levy would mean for your business, your job, or your town.]

I would be grateful if you could tell me:

  1. How much the council expects the levy to raise after exemptions, the 2.5% provider retention, and realistic room occupancy.
  2. Why the council would accept an economic loss larger than the revenue raised.
  3. How many local accommodation businesses the council expects the levy to push over the £90,000 VAT registration threshold, given that HMRC counts levy collected towards turnover.
  4. Whether residents and disabled visitors who are reimbursed will get back the VAT charged on the levy, or only the £4.
  5. How you intend to vote in December, and why.

I'd ask you to vote against introducing the levy.

Yours sincerely,

[NAME]

[ADDRESS: councillors prioritise constituents]