Four further council areas have voted to introduce a visitor levy, taking the number of Scottish local authorities operating or committed to one into double figures.
The rate agreed in each case is £2.40 per person per night, capped at seven nights, with revenue ring-fenced for public conveniences, waste collection, path repair and seasonal ranger provision.
Two years ago the same proposal failed in three of these four chambers.
The trade is split three ways
Accommodation providers have not divided along the lines anyone expected.
Hotels have largely supported it, on the basis that they already absorb the reputational cost of facilities they do not control. Self-catering operators are split. The most vocal opposition has come from the mid-sized end of the guest house sector, where margins are thin and the administrative burden of collection falls on the owner personally.
“I am not against the levy. I am against being the person who collects it, remits it, explains it at the door at eleven at night, and gets the review.”
A guest house owner in Argyll
The rebellion
One authority deferred for a fourth time, on a motion arguing that a levy without a corresponding commitment on infrastructure delivery amounts to charging visitors for a service that does not yet exist.
Supporters of deferral pointed out that their area has waited eleven years for a promised toilet block, and that collecting money in advance of provision would put members in the position of having taxed people for nothing.
It is a serious objection and it was made seriously. The vote was 14 to 13.
The levy, as agreed
- Rate: £2.40 per person per night
- Cap: 7 nights
- Ring-fenced for: toilets, waste, paths, rangers
- Estimated annual yield across the four areas: £31m
- Estimated cost of the works already identified: £108m
That last comparison was raised twice in the debate and answered neither time.
