Sources
Sources
Every figure on this site comes from a published source. Where we have done a calculation, we show the working.
Primary source
- Moffat Centre for Travel and Tourism Business Development, Glasgow Caledonian University, Economic Impact Analysis: Perth and Kinross Council Visitor Levy, 12 May 2026. Published as Appendix 4 to Perth and Kinross Council’s June 2026 report on the Draft Visitor Levy Scheme.
Perth and Kinross Council
Other Scottish councils
VAT
- ICAS, Visitor levy: what accommodation providers need to know (levy subject to VAT; counts towards turnover)
- VisitScotland, Visitor Levy FAQs for Accommodation Providers, v1, Sept 2025 (Q2.11 VAT and threshold; Q6.5 VAT on exemption refunds still to be confirmed)
- Scottish Government, Visitor Levy Bill Business and Regulatory Impact Assessment, section 4.3 (risk of small businesses tipping over the VAT threshold)
- Argyll & Bute Council Q&A (HMRC confirms levy counts towards VAT turnover)
- Visitor Levy (Scotland) Act 2024, section 14 (mandatory disability exemption, by exemption or reimbursement)
Wales
Manchester
Industry
Local press
Our calculations
- Jobs at £4: the midpoint of the report's £3 (147) and £5 (244) figures = ~196.
- Net position after reinvestment at £3: GVA loss £6.6m minus reinvestment benefit £2.34m–£2.81m = £3.79m–£4.26m net loss.
- Reinvestment at £4: the report's £3 reinvestment range scaled by the ratio of net proceeds (£7.80m ÷ £5.85m ≈ 1.33) = £3.12m–£3.75m. Net loss = £8.8m minus that = £5.05m–£5.68m.
- Revenue at two guests per room: 2.01m person-nights ÷ 2 = 1.005m room-nights × £4 = £4.02m gross.
- Percentage increases: £4 ÷ room or pitch price.
- VAT on the levy: £4 × 20% = £0.80 per night. Upper bound across 2.01m nights = £1.61m a year (assumes all nights at VAT-registered businesses; the real figure is lower).
- VAT threshold example: £87,000 turnover + (1,200 room-nights × £4 = £4,800) = £91,800 > £90,000. VAT due if prices are held = £87,000 ÷ 6 = £14,500 (before input VAT reclaimed).
Figures marked with a “~” are approximate: they are read from the bar chart in the report, or (for jobs at £4) interpolated from the report’s stated figures.