What's happened elsewhere
Councils across Scotland have looked at the evidence and stepped back
Since the Visitor Levy (Scotland) Act 2024, every council in Scotland has had the power to introduce a levy. Most have not. Several that looked closely decided against it.
Councils that have stopped or paused
Orkney
A cost-benefit analysis found only marginal returns, and councillors unanimously decided not to proceed. 93% of consultation respondents opposed it, rising to 95% of accommodation providers.
Shetland
A consultants' report advised that the risks outweighed the benefits, citing the administrative burden and the likely effect on visitor numbers. Some providers said they might close. Opposition in consultation was 94%.
Western Isles
Paused after a joint feasibility study with Orkney and Shetland.
Argyll & Bute
Paused after its consultation, becoming the fifth Scottish council to stop. Business groups welcomed the council for listening to local concerns.
South Ayrshire
Stopped developing proposals.
East Ayrshire
Found set-up costs of at least £110,000 and running costs of at least £190,000 a year. It concluded the scheme didn't stack up against the income.
Highland
Paused its 5% scheme in December 2025 after more than 4,000 consultation responses. The local tourism trade argued a levy would have significant negative consequences.
Sources for each council are listed on the sources page.
Wales
The Welsh Government’s own Economic Impact Assessment for its visitor levy predicts net job losses in tourism. Conwy councillors voted 29 to 9 to defer introducing it. Pembrokeshire has delayed any decision until after the 2027 local elections. So far, Cardiff is the only Welsh council confirmed to be introducing it.
Edinburgh
Edinburgh’s 5% levy started on 24 July 2026. It is too early for any real evidence on its effects: the council only receives its first payments in October and November 2026. Anyone claiming Edinburgh proves the levy works, or proves it doesn’t, is getting ahead of the data.
Edinburgh is also a very different place. It is a capital city with a global festival and year-round demand from people who will come regardless. Perth and Kinross is a rural, seasonal destination competing for price-conscious visitors with the Highlands, Argyll, Stirlingshire and the Lake District. Several of those have no levy.
Manchester
Supporters sometimes point to Manchester’s £1-a-night City Visitor Charge. It is a different thing entirely. It was voted for by the city’s hoteliers, is run by them through an Accommodation Business Improvement District, and spends the money on marketing and events to bring more visitors in. It applies to around 73 city-centre hotels and serviced apartments, not to every campsite and B&B across a council area of 2,000 square miles.
If Perth and Kinross’s accommodation businesses voted for a scheme they controlled, that would be a very different conversation.
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