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Pressure forces government u-turn on visitor levy

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Tuesday, 2 December, 2025
  • Holyrood News
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Highlands and Islands MSP Jamie Halcro Johnston has welcomed the announcement by the Scottish Government that changes will be made to provide additional flexibility to overnight visitor levies.

Mr Halcro Johnston has opposed the levies, dubbed a ‘tourist tax’, and has previously raised concerns from within the sector and from local authorities about a one-size-fits-all approach.

However, following Scottish Conservative campaigning, and in response to shadow economy and tourism secretary Murdo Fraser, the Scottish Government has unveiled plans for an amending bill early next year. 

This new bill would allow for fixed or flat rate levies to be charged by councils – as well as a percentage-based levy – which could be varied by area, time of year or type of accommodation. The bill will also clarify issues around third-party sales.

Jamie Halcro Johnston said: “I have opposed the visitor levy from day one and continue to oppose its introduction by councils.

"It heaps more regulatory burdens and additional costs on local businesses at a time when the sector is facing real pressures, as well as taxing those traveling for work or even for medical appointments.

“However, it is clear that if these levies are going to be implemented locally then councils should have flexibility over how they operate in their areas.

“The ability to set fixed levies, or levies that respond to other local circumstances, is an important change. 

"This latest u-turn from the Scottish Government follows months of campaigning by the tourism and hospitality sectors, and the Scottish Conservatives leading on this issue in the Scottish Parliament.

“But there still remain real problems with the levy – not least the lack of understanding of its impact on fragile local and regional economies, which has led councils in the region to pause consideration of the tax.

“While this is a welcome first step, we will of course be examining the full proposals coming from the Scottish Government in detail when they are published in the new year.”

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