Visitor Levy (Transition Period)

Part of First Minister’s Question Time – in the Scottish Parliament at on 2 October 2025.

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Photo of Sue Webber Sue Webber Conservative

The visitor levy came into effect in Edinburgh yesterday, yet the final guidance for businesses was published only last week. The owner of Linwater caravan park has contacted me, stating that

“Accommodation Providers are reporting to me that Booking systems have been unable to adapt in time, particularly to the 5-night rule; meaning”

many

“small operators now face the choice of applying the 5% levy incorrectly to all nights or inputting it manually for every booking.

This is creating significant risks of error, bank refund fees, and an extra administrative burden that small businesses can ill afford.”

I believe that it is unreasonable to expect those businesses to request the redesign of global booking systems and processes in just a few working days, especially when they have been seeking clarity from the council since July. What support can the Scottish Government offer to those businesses during this transition period?

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