The levy
What is a visitor levy?
In 2024, new Scottish legislation gave councils the option to introduce a visitor levy; a charge on paid overnight stays such as hotels, B&Bs, guest houses, hostels, and self-catering accommodation. If introduced, accommodation providers would collect the levy from guests. The levy could be set as a percentage of the accommodation cost. A Visitor Levy (Amendment) Bill has also been introduced, which would give councils the option to set a fixed amount instead.
The Council would then have the opportunity to bring in additional funding to support tourism and improve local services and infrastructure.
The Scottish Government has also published national guidance, developed by an expert group led by VisitScotland, to help councils and partners understand how a visitor levy could be introduced and managed.
An early engagement survey is now open to gather initial feedback before any decisions are made.
Residents and businesses are being invited to take part in an early engagement survey to share their views on a possible visitor levy in the Falkirk Council area.
What this means for the Falkirk Council area
Falkirk Council can choose whether a visitor levy is right for the area, based on consultation and assessment. No decision has been taken to introduce a levy.
Following Council approval in February 2025 to develop a proposal, Falkirk Council has begun exploring the potential for a visitor levy locally that could support tourism, local services, and infrastructure that benefit both residents and visitors.
This work will be carried out in close collaboration with visitors, businesses, and communities to ensure it reflects local priorities and opportunities for the tourism sector.
Over the next two years, this work will include:
- an early engagement survey to gather initial views
- further engagement with residents, businesses and other stakeholders
- a formal consultation, if the proposal progresses
We will also look at the potential impacts of a visitor levy if it was introduced.
Once all evidence and feedback have been reviewed, councillors will decide whether to proceed with developing a Visitor Levy Scheme for the Falkirk area. If approved, an 18-month implementation process would follow before the levy could take effect.
More information
Contact us
If you have any questions about the visitor levy work in Falkirk, please contact us at visitorlevy@falkirk.gov.uk