Glasgow City Council has signalled that it is keen to follow Edinburgh in introducing a visitor levy – or ‘tourist tax’ – in the coming years.
The council has already undertaken a pre-consultation with organisations including industry and trade unions, with a full public consultation to follow in the near future.
Once that consultation has taken place, a report will be compiled summarising the findings, with the council then deciding on whether or not to proceed with the introduction of a levy. As these steps will take time the council has said the earliest a levy could be in place would be 2027.
As with Edinburgh, Glasgow is proposing a 5% levy on overnight accommodation (in Edinburgh this is capped at five consecutive nights).
This would translate to £5 being added to a £100 nightly room rate.
“The city will consult on proposals for a levy designed to not only support but grow Glasgow’s tourist and visitor industries, while also delivering benefits for citizens,” said a council spokesman.
“It is to be expected that there will be a range of views on the potential introduction of a levy – and that is exactly why the upcoming consultation is such an important part of the process.
“However, it is also important to recognise that the council has already carried out significant additional engagement with the trade and other stakeholders, which has shaped the current proposals.”
Meanwhile, hoteliers and accommodation providers in Edinburgh will be obliged to apply a visitor levy to bookings later this year, after the city council confirmed the ‘go-live’ dates for the Edinburgh scheme.
At a meeting of the council last month, it was confirmed that a 5% fee will be applied to the cost of overnight accommodation in Edinburgh from 24th July, 2026, capped at five nights in a row.
Businesses will be required to apply the levy to all bookings made from 1st October this year, for stays on or after 24th July, 2026.
Originally the levy was to be applied to bookings made after 1st May, but it was agreed to push the date back to allow for a transition period.
Council leader Jane Meagher said the introduction of the levy is ‘an historic moment for Edinburgh’.
“Introducing this ground-breaking visitor levy means realising a once in a lifetime opportunity to invest tens of millions of pounds towards enhancing and sustaining the things that make our city such a great place to visit – and live in – all year round,” said Meagher.
But Leon Thompson, executive director of UKHospitality Scotland, said the levy will be a ‘hit to the city’s competitiveness as a leading tourist destination’.
