Nearly half of Scotland's local councils are considering a mandatory levy on overnight stays, loosely known as a tourist tax, to help cope with a surge in visitors that has overwhelmed places such as Skye, the Calanais stones on Lewis, and Orkney's neolithic sites.
The Highland council area is home to some of the most pressurised hotspots, including Skye's fairy pools and Glenfinnan viaduct. Here, the council has started consulting local businesses and residents about a 5% levy on all overnight stays, which could launch in late 2026.
Today, the Welsh government is unveiling proposals for a visitor levy mirroring powers introduced by the Scottish parliament earlier this year, and similar to taxes in European cities such as Berlin and Barcelona.
Ministers in Cardiff say the changes will raise extra money for councils to invest in tourism and amenities, particularly in the areas most popular with visitors such as Gwynedd in the north, Pembrokeshire in the south-west and Cardiff itself.
Edinburgh is due to become the first place in the UK with a mandatory levy, starting in July 2026. Council leaders approved the tax in response to a surge in Airbnb rentals, complaints about congested and soiled streets, and objections to global hotel companies profiting from visitors.
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