Tourism Tax and Visitor Levvies: Survey, Reports & Research

The industry continues to debate the possible introduction of a tax applied on tourists or local voluntary levies on tourists. The recent Burt Review of local government finance in Scotland suggested local authorites should have the powers to apply such a tourism tax.

Should any such funds be levied? Who should administer them? Should such tax be avoided? How should future local or national tourism development be funded?

To date STF has not supported the introduction of a compulsory bed tax but does recognise the possible benefit of a locally adminstered tourism levy, run by the private sector. However, before we come to a final position on the matter we sought further views from the industry and recently launched a joint survey with BHA on this topic.

You may find it helpful to read some background materials on this issue. Reports relating to tourism tax and voluntary levies are available to view or download below:

The summary results from the joint STF/BHA survey will shortly be posted to this page.