Chamber News
Take Part: Moray Visitor Levy - Consultation for Accommodation Providers
6 January 2026 • Sarah Medcraf
VISITOR LEVY – CONSULTATION FOR ACCOMMODATION PROVIDERS IN MORAY
The Visitor Levy (Scotland) Act 2024 was passed by the Scottish Parliament in May 2024 and received Royal Assent on 5 July 2024: Visitor Levy (Scotland) Bill | Scottish Parliament Website(External link)(External link).
The Act gives local authorities in Scotland the power to introduce a levy on overnight accommodation, charged as a percentage of the cost. Each local authority can decide:
- Whether to introduce a visitor levy scheme
- The percentage rate of the levy
- Any local exemptions (e.g. for medical travel or specific groups), guided by national frameworks
So far City of Edinburgh, Glasgow City, Aberdeen City, West Dunbartonshire and Stirling Councils have formally approved and announced their intention to implement visitor levy schemes.
As part of early engagement, Moray Council is seeking the views of accommodation providers – those who would be most directly involved in collecting and administering the levy.
This initial consultation aims to gather feedback from the accommodation sector across Moray to help inform further consultation, as well as shape the potential design and implementation of a visitor levy scheme, should the Council decide to proceed.
CLICK HERE TO COMPLETE THE SURVEY
Open until: 19th January 2026