National legislation
The Scottish Government's visitor levy legislation (Visitor Levy (Scotland) Act), passed in 2024, allows local authorities to introduce a charge on overnight stays in hotels and other short-term accommodations, to raise funds to support and sustain local services and infrastructure for the visitor economy and residents.
Council report, draft visitor levy scheme and impact assessments
The report that went to the Council on 20 December 2024 provides information on work done to date to develop a draft scheme for consultation.
This is at item 6 on the agenda of the Council meeting.
This report includes details of the draft Argyll and Bute Council Visitor Levy Scheme in Appendix 1 (page 275), and draft impact assessments in Appendix 2 (page 286).