Perthshire Chamber of Commerce: Why the Visitor Levy Debate Matters for Our Region

Perth and Kinross is, without question, a visitor economy. Tourism is part of our identity and central to the livelihoods of thousands of people across our region. We welcome more than 2.3 million visits every year, generating over £640 million of direct and indirect spend in local shops, hotels, attractions, restaurants, events, tours, taxis, and supply chains. Around 8,200 full-time equivalent jobs depend on tourism and events here — not just in hospitality but in food production, retail, transport, cultural venues and our wider creative and service industries. The health of our visitor economy is, quite simply, the health of our local economy.

Against that backdrop, the ongoing discussion about a potential visitor levy in Perth and Kinross is not just a technical policy question — it is a significant decision that will shape how our area develops, competes, and prospers in the years ahead.

Perth & Kinross Council has spent much of this year consulting on whether a levy should be introduced, what it might look like, and how any income could be reinvested locally. This has included online consultations, in-person engagement sessions, and opportunities for businesses across all accommodation types to contribute their views. The Council has emphasised that its intention is not to penalise tourism, but to find sustainable ways to support the infrastructure and services that both visitors and residents rely on — from public toilets and paths to marketing, events, and town centre improvements.

This comes within the wider context of Scotland’s national Visitor Levy legislation, which allows — but does not require — local authorities to introduce a charge on overnight accommodation. The guidance makes clear that any levy must be consulted on thoroughly, must have a minimum 18-month implementation period, and must demonstrate clear reinvestment in visitor-related services. Across Scotland, opinions have been mixed. Some councils see a levy as an important tool; others are taking a cautious “wait and see” approach. What is very clear is that industry bodies — including Chambers of Commerce and tourism associations — have consistently called for any levy to be simple, fair, digital-first, and designed with those businesses who would be responsible for collecting it.

Here in Perthshire, that picture is mirrored. Some businesses and community representatives believe a levy could help fund much-needed visitor improvements, especially as local authority budgets continue to be stretched. Others — particularly accommodation providers — have expressed strong concerns about affordability, competitiveness, and the administrative burden, particularly for small operators who are already managing rising costs and significant regulatory change.

As a Chamber, we have been listening closely to our members throughout this process. Hoteliers, B&B owners, self-caterers, campsites, attractions, restaurants and cafés have all shared thoughtful, practical feedback. One theme is universal: any decision must be well-judged, carefully designed and anchored in economic reality.

Our position, therefore, is pragmatic. We recognise the pressures facing the Council and the genuine desire to reinvest in the visitor experience. At the same time, we know the enormous strain many businesses are already under. We cannot afford to create unintended consequences for one of our region’s most economically important sectors.

Perth and Kinross is a visitor economy – more than 2.3 million visits a year, over £640 million into local businesses, and around 8,200 full-time equivalent jobs depend on tourism and events across our region.

So, the question of a visitor levy really matters here.

We understand why the Council is exploring this: they’re looking for ways to invest in infrastructure, marketing and services that support visitors without putting even more pressure on local taxpayers. At the same time, our members – particularly accommodation providers – are already facing rising costs, staff shortages and a raft of new regulations.

As Perthshire Chamber of Commerce, our position is that if a visitor levy is introduced, it must be simple, fair and clearly reinvested in the visitor economy – and it must be designed with businesses, not done to them. We welcome the fact that the Council has listened to feedback and is now pausing to see how the national framework can be improved before making any final decision.

The recent “pause” announced by Perth & Kinross Council is therefore welcome. It signals a willingness to listen, reflect, and ensure that any future proposal aligns with national changes currently being considered at Scottish Government level — including potential alternative charging models and simplified options for small operators. It also reassures local businesses that nothing will be rushed and that consultation feedback is being taken seriously.

Looking ahead, there will be ongoing discussion throughout 2026 as national regulations evolve and local evidence continues to be analysed. The Chamber will continue to advocate for a levy model — if one proceeds — that is practical, proportionate, and genuinely beneficial to the visitor economy. We will also ensure that businesses are meaningfully involved at every stage, that the administrative burden is minimised, and that transparency on how any funds are spent is non-negotiable.

Perthshire has a world-class tourism offer and enormous potential for growth. Whatever decisions are made in the months ahead, they must strengthen — not weaken — that position. The Chamber remains committed to working collaboratively with the Council, Scottish Government, and the tourism sector to ensure that Perth & Kinross remains one of Scotland’s most welcoming, competitive, and sustainable places to visit.