A draft Visitor Levy Scheme for East Lothian has been developed. Councillors are being asked to approve a statutory consultation on the draft scheme before any decision is taken on whether to introduce a Visitor Levy.
The draft scheme proposes a five per cent levy on paid overnight accommodation. The report will be considered by Council on Tuesday 23 June.
The Visitor Levy (Scotland) Act 2024 was passed by the Scottish Parliament in May 2024, giving local authorities in Scotland the power to introduce a charge on overnight accommodation, including caravan parks, camping sites, self-catering accommodation and hotels.
Following a decision in October 2024, East Lothian Council commissioned evidence gathering, stakeholder engagement and indicative financial analysis to support the drafting of a scheme for East Lothian.
This work included:
A programme of engagement was then undertaken during autumn/winter 2025, including:
The engagement identified a range of views on the potential introduction of a Visitor Levy. Findings from the 2024 visitor survey showed support for a levy, with the majority stating that it would not affect their decision to visit. In the 2025 engagement work with businesses, views were mixed with a combination of opposition, conditional support and support. Where support was expressed, it was typically dependent on scheme design, fairness, transparency, minimising of the administrative burden for accommodation providers and visible reinvestment of proceeds.
Indicative financial modelling suggests the draft scheme could generate around £1.2 million a year after costs. Net proceeds would be used in accordance with the requirements of the Visitor Levy (Scotland) Act 2024 to support, develop or sustain facilities and services that are substantially for or used by visitors.
If Council approves the report, a 12-week statutory consultation will begin on Friday 26 June, including:
The consultation responses would be considered alongside the wider evidence base to inform any changes to the draft scheme. Council would then be asked to decide whether to introduce a Visitor Levy in East Lothian. If approved, the legislation requires a minimum implementation period of 18 months before a scheme could be introduced, meaning any levy would not commence before spring 2028.. If a levy were introduced, a Visitor Levy Forum would be established, bringing together representatives from tourism businesses, communities and other relevant organisations to provide advice on the operation of the scheme and use of net proceeds. Funds must be used to develop, support and sustain facilities and services that are substantially for or used by visitors.
Read the full report to Council and the draft visitor levy scheme
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