18 June 2026

Perth and Kinross Council is to consult on a Tourist Tax despite warnings from Scotland’s self-caterers that the move could impact Perthshire’s competitiveness.
The region is heavily dependent on tourism, with a Scottish Government study estimating that the sector is directly responsible for 6-7% of the region’s economy and sustains 7000 FTE jobs.
Now the Council has voted 22 to 18 to proceed with a consultation on a Visitor Levy which will include draft proposals for a fixed rate charge of £4 per night, from which local people will be exempt.

Alternative options of £3 and £5 will also be presented for public discussion as will proposals for use of revenues and how the levy will be governed and administered.
Following the minimum 12-week public consultation, a report on the findings and further recommendations will then be presented to officials along with a recommendation on whether a levy should be adopted or not.
The issue remains far from cut and dry with residents, businesses and visitors already voicing opposition to a tourist tax scheme in an earlier initial consultation.
An amendment to the Visitor levy scheme was put before councillors on Wednesday but was defeated.
The amendment advocated a complete scrapping of the levy concept, stating that it would make Perthshire more expensive to visit and could ‘potentially result in business closures, job losses and reduced investment…”.

Those views were shared by the Association of Scotland’s Self-Caterers (ASSC) who expressed ‘deep concern’ at the decision to consult on the scheme.
They argued the imposition of a levy could see visitors opt for cheaper alternatives.
“Scotland’s self-catering sector is already operating under an accumulated regulatory burden that is stretching small, independent businesses to their limits.
“Adding costs on to holidays for families and budget-conscious consumers risks driving them elsewhere where their money goes further.
“We would urge the Council to reflect carefully on the evidence before them and we hope that, when the consultation concludes, common sense will prevail and the Council will think twice before proceeding.”
* View the results of PBN’s own reader survey on whether Perthshire should introduce a Visitor Levy

