Visitor Levy Consultation

Overview

East Lothian Council is considering whether to introduce a Visitor Levy, using powers provided by the Visitor Levy (Scotland) Act 2024, as amended. The levy would apply to overnight stays in paid accommodation across East Lothian and would be used to support, develop or sustain facilities and services that are largely for, or used by, visitors. The introduction of a Visitor Levy in something which has also been considered in other parts of the country.

At this stage, no decision has been made on whether a Visitor Levy will be introduced in East Lothian. This consultation is about hearing your views on a draft scheme proposal to help inform any future decision.

From our earlier engagement with visitors, businesses and other stakeholders, we know how important tourism is to the local economy. We have also heard a wide range of views on how visitor related facilities, services and infrastructure could be better supported and sustained. A Visitor Levy could provide an additional source of funding which, if introduced, would be required by law to be used for this purpose.

Proposal
We are seeking views on the draft Visitor Levy Scheme and its key features. Your responses will help us decide whether to move forward with such a scheme in East Lothian. For consultation purposes, the key features of the draft proposal are:

• Levy type: Percentage‑based charge on the cost of overnight accommodation.
• Indicative rate: 5% of the accommodation charge. It is estimated that a five per cent Visitor Levy could generate around £1.5 million per year in gross revenue, with approximately £1.2 million per year remaining after administration and collection costs. Actual revenue would depend on final scheme design, accommodation occupancy and visitor numbers.
• Who pays: Overnight visitors staying in paid accommodation that is not their sole or main residence.
• Who collects: Accommodation providers, with returns and payments submitted through a nationally managed digital portal.
• Exemptions: Statutory exemptions set out in legislation (e.g. people in receipt of certain disability benefits, people who are homeless, asylum seekers), with no additional local exemptions proposed within the draft scheme.
• Geographic scope: All of the East Lothian Council area.
• Proposed start date: The commencement date for any Visitor Levy Scheme would be determined by Council following consideration of consultation responses and would be subject to the minimum 18-month implementation period required by the Visitor Levy (Scotland) Act 2024.

Use of Net Proceeds: Net proceeds would be ring-fenced and used in accordance with the requirements of the Visitor Levy (Scotland) Act 2024 to support, develop or sustain facilities and services substantially for or used by visitors. The draft scheme identifies potential areas of investment, a full copy of the draft scheme document can be viewed or downloaded here: East Lothian Draft Visitor Levy Scheme

More information can be found here: Local visitor levy - Taxes - gov.scot

Have your say
We welcome views on all aspects of the draft proposal and encourage residents, visitors, businesses and other stakeholders to take part in this statutory consultation. Our consultation will run for 12 weeks and will close on 18 September 2026.