West Dunbartonshire Visitor Levy

The Visitor Levy (Scotland) Act became a law in September 2024. The legislation allows councils in Scotland to tax paid, overnight accommodation. Following consultation, the Council has decided to use the powers set out in the Act.

The Act sets out some requirements for the levy, which include:

• the levy must be a percentage of the cost of an overnight stay in some types of overnight accommodation
• before a levy can be introduced, the local authority must consult with local communities, businesses and tourist organisations
• revenue generated by the levy must be used to develop, support or sustain local facilities and services substantially used by business and leisure visitors.

The levy:

• is a 5% payment on the cost of the paid, overnight accommodation. The levy will be charged before VAT and will not be charged on extras like parking, meals, drinks or transport
• will be charged at the same rate every day of the year, indefinitely, for stays from 1 July 2027 onwards. Stays on or after 1 July 2027 which were booked and paid for (in part or full) before 1 October 2026 will not be subject to the levy. 

Accommodation included in the scheme

The levy will apply to paid overnight accommodation including:

• hotels
• self-catering apartments
• aparthotels
• bed and breakfasts
• guest houses
• hostels
• vehicles or boats (vessels) which mostly stay in one place
• holiday/short-term lets including residential properties with licenses for
• home sharing
• home letting
• secondary homes
• caravan/camp sites

Businesses currently operating below the VAT threshold will be liable for the levy.

People liable to pay the levy

Anyone who is staying in paid, overnight accommodation in West Dunbartonshire needs to pay the levy. This includes tourists, people staying for work or visiting for other reasons. UK and Scottish residents are included.

The scheme is designed to sustain and support the facilities and services substantially used by visitors for leisure and business purposes within the West Dunbartonshire area.

The objectives of the scheme are therefore to sustain, support and develop:

• public services, programmes and infrastructure that provide an enjoyable and safe visitor and resident experience
• West Dunbartonshire’s culture, heritage and events, making sure the area is competitively attractive to visitors as well as residents.
• the visitor economy by
• fostering innovation in response to environmental and societal challenges
• enhancing West Dunbartonshire’s tourism offering
• help grow and attract tourism businesses & provide skills support
• while promoting responsible and sustainable tourism.

You can find a list of frequently asked questions on the Visit Scotland website. This includes questions on:

• how the visitor levy will be calculated
• the payment process for the visitor levy
• the levy’s interaction with VAT
• how to tell visitors about the levy
• how the levy will impact pre-bookings or cancellations.

Read the VisitScotland guidance on the visitor levy for local authorities (PDF) which details best practice guidelines. This guidance is primarily for local authorities implementing a visitor levy but contains information which may also be useful for businesses.

West Dunbartonshire businesses

The levy will:

• apply for stays on or after 1 July 2027. This will apply only for pre-bookings made (and paid for in part or in full) on or after 1 October 2026.

In West Dunbartonshire 1.5% of levy funds collected will be reimbursed to accommodation providers. This is intended to cover some of the direct costs which will occur as a result of collecting the levy, such as credit card charges and amendments to accounting systems.

Discretionary site exemption

Certain accommodation providers may apply to the Council for a discretionary site exemption if they meet both of these criteria:

• the property is occupied by a charity or trustee of a charity
• overnight stays must be wholly or mainly for charitable purposes.

This discretionary exemption is aligned with the cases where charities may receive mandatory relief from paying non-domestic rates and may be cross-checked with that register.

Accommodation providers who do not charge for overnight accommodation, or who cater fully for individuals who are exempted from paying the levy are not liable for the levy.

Application process

Sites that may be eligible should email visitor.levy@west-dunbarton.gov.uk with a note of interest.

Your email should include:

• the name of the liable person at the property
• the name, address and non-domestic rate reference number for the property. If you do not pay non-domestic rates, please include the council tax and/or short term let registration number.

We may contact you to ask for more detail on the nature of overnight stays at the property to verify that they are wholly or mainly for charitable purpose.

Throughout this process, we will take a “reasonable onlooker” approach - that is would a reasonable onlooker in possession of the facts deem the use to be wholly or mainly for charitable purpose or otherwise.

Appeals process

If the applicant disagrees with a decision made by us about a discretionary exemption, we have an appeals process. You can submit your appeal by email to visitor.levy@west-dunbarton.gov.uk . You submit it within 28 days of receipt of the original decision.

Your e-mail should include:

• the original application
• reasons for the appeal
• additional information and/or evidence to substantiate the claim

Properties found to be eligible for the exemption

If a site is found to be eligible for this site-specific exemption, we will inform the applicant in writing or by email.

Please note that sites must still register the property on the visitor levy returns platform. However, levy returns and payments will not have to be submitted to the Council.

We may periodically review exemptions to check whether properties remain eligible.

If you are planning to stay in West Dunbartonshire on or after 1 July 2027, and you book your stay on or after 1 October 2026, a 5% visitor levy charge may be added to your accommodation cost.

All stays in paid, overnight accommodation in West Dunbartonshire are liable for the levy. This includes tourists, people staying for work or visiting for other reasons. This includes UK and Scottish residents.

The Visitor Levy (Scotland) Act 2024 is written so the levy is only charged on paid overnight stays away from the visitor's home. This means that people who might not have a permanent or safe home are not liable to pay the levy. This includes:

• people who are homeless or at risk of homelessness
• people with very poor housing conditions (such as overcrowding, serious damp or disrepair)
• people experiencing domestic abuse or other forms of violence
• asylum seekers and refugees.

The Act additionally says that members of Gypsy or Traveller communities staying on dedicated sites do not have to pay.

The Act also says that people who receive the UK and Scottish benefits listed below are exempt from the levy. If you receive these benefits and someone is staying with you in the same accommodation, they will also be exempt. If you are staying in different rooms in a hotel, the person who does not receive these benefits would have to pay the levy.

• Disability Living Allowance
• Disability Assistance
• Attendance Allowance
• Pension Age Disability Benefit
• Personal Independence Payment

We are developing guidance to explain how people who are exempt can reclaim their levy.

The underlying rationale for introducing a visitor levy is that visitors who pay to stay in the area and use public spaces and services should contribute to managing the impact of a successful tourism economy.

The Act says that funds raised must be reinvested in local facilities and services substantially used by business and leisure visitors.

The levy is expected to raise an estimated £1.7 million a year. The money generated by the scheme will be reinvested directly into initiatives that benefit residents and enhance visitor experiences. 

After administration and contingency costs have been deducted from the income, an annual amount will be assigned to cover participatory budgeting.

The remaining funds will then be utilised through the following investment streams:

• Operations and Infrastructure;
• Culture, Heritage and Events;
• Climate Change Adaption;
• Environmental Protection and Conservation;
• Tourism Marketing and Management; and
• Tourism Business and Skills support.

These investment streams will be developed by officers and the Visitor Levy Advisory Forum will be consulted on the proposals. The proposals will have final approval from relevant Council committees.

Deciding on where the levy funds are invested

The Act stipulates that a Visitor Levy Advisory Forum must be set up and that this group must include a balance of:

• tourist organisations
• businesses engaged in tourism
• representatives of communities.

This is an advisory group to help inform and shape how the levy will be invested and monitored. 

Reporting on how we invest the levy

When we introduce the visitor levy, we will need to report to Scottish Government:

• on the amount we collect
• how we will use the net proceeds, that is the amount collected minus costs or expenses of operating the levy
• demonstrate that we are delivering on how we said we would invest proceeds from the levy.

A West Dunbartonshire visitor levy was discussed at the Infrastructure, Regeneration and Economic Development Committee in November 2024, approval was provided at that committee to commence consultation to investigate the potential of implementing a visitor levy in West Dunbartonshire. 

A survey was created as part of the stage 1 (informal) consultation process to raise local awareness and invite initial feedback and comment from stakeholders, visitors, organisations and members of the public. The consultation was promoted through a press release, Council’s social media channels and was made available publicly on the Council’s website. 

The stage 1 consultation survey ran for a 6-week period, from 20 January to 28 February 2025. To raise awareness, an e-mail providing further details and a link to the on-line survey was sent out directly to all short term let licence holders and a press release was also published by the Council’s Corporate Communications team. The survey was also shared with tourism organisations such as Visit Scotland, Loch Lomond & Trossachs National Park and Love Loch Lomond. There were 563 responses to this survey.

Following the stage 1 survey, a draft visitor levy scheme was developed and feedback on the draft scheme was sought through stage 2 of the consultation. The draft scheme proposals have been available through the Council website and were shared with relevant stakeholders. A copy of the Findings Report which provides results of the stage 1 (informal) and stage 2 (formal) consultations is available at the link below:

Link to Consultation Findings Report

The stage 2 (formal) consultation to consult on West Dunbartonshire’s draft visitor levy proposals ran from 28 July 2025 – 21 October 2025 and consisted of a press release, social media posts, an on-line survey, tourism stakeholder meetings, National Park engagement session, local hotels engagement session, industry focus group and evening drop-in sessions.

The Council formally announced its intention to proceed with a Visitor Levy for West Dunbartonshire on 12 November 2025.

Published 21 November 2025

West Dunbartonshire Visitor Levy – Final Scheme

West Dunbartonshire intends to utilise the powers granted by the Visitor Levy (Scotland) Act 2024 to introduce a levy in respect of persons staying in certain types of overnight accommodation in its local authority area. 

Levy start date

The Levy will apply to overnight stays from 1 July 2027 and will only apply for pre-bookings made (and paid for in part or in full) on or after 1 October 2026. If you are planning to stay in West Dunbartonshire on or after 1 July 2027, and you book your stay on or after 1 October 2026, a 5% visitor levy charge will be added to your accommodation costs. 

Levy duration

The levy will remain in force indefinitely or until the Council decides to change or withdraw it. The levy will apply to all overnight accommodation, including those with an annual turnover under the VAT threshold, within the West Dunbartonshire Council boundary. This includes:

• Hotels;
• Hostels;
• Guest houses;
• Bed and breakfast accommodation;
• Self-catering accommodation, including short-term lets;
• Caravan sites and campsites, where people are staying in static caravans, shepherd’s huts, yurts, teepees etc. 
• Accommodation in a vehicle, or on board a vessel, which is permanently or predominantly situated in one place; and 
• Any other place at which a room or area is offered by the occupier for residential purposes otherwise than as a visitor’s only or usual place of residence.

The levy rate

The levy rate will be 5% and will apply year-round. The levy will be the same rate across the entire West Dunbartonshire local authority area.

Collecting and enforcing the levy

Accommodation providers within the local authority area will be liable for the levy. They will be required to submit quarterly reports, detailing the total accommodation charges and the total levy collected to a national online visitor levy portal. The levy will be payable at the same time as submitting returns. Accommodation providers are required to keep accurate records of all transactions that are subject to the levy. The Council will conduct inspections, as required, to ensure compliance with the scheme and remittance requirements. Accommodation providers who fail to comply may be subject to penalties. Appeals relating to decisions made by the Council on the operation and/or enforcement of the scheme will be registered via an online portal or email address. The Council will aim to review and process these appeals within 28 days. 

In West Dunbartonshire, 1.5% of levy funds collected will be reimbursed to accommodation providers. This is intended to cover some of the direct costs which will occur as a result of collecting the levy, such as credit card charges and amendments to accounting systems.  

Exemptions and exclusions

The Visitor Levy is payable by anyone staying in paid accommodation which is not their only or usual place of residence (temporary or otherwise). Individuals from the below categories are not required to pay the levy:

• Those who are homeless or at risk of homelessness. This includes those who are currently homeless or at risk of losing their home in the next eight weeks. This also includes people living in very poor housing conditions, such as overcrowding, serious damp, or disrepair, or as a result of experiencing domestic abuse or other forms of violence;
• Those whose residence is unfit for habitation;
• Asylum seekers and refugees; and
• Members of the Gypsy/Traveller communities staying on dedicated sites.

In addition, Section 14 of the Visitor Levy (Scotland) Act exempts all individuals in receipt of the following UK disability benefits, payments, or allowances from paying the levy:

• Disability Living Allowance
• Disability Assistance
• Attendance Allowance
• Pension Age Disability Benefit
• Personal Independence Payment

Individuals in these categories will need to pay the levy and request reimbursement from the Council. Reimbursement will be applied for online, submitting receipts for their overnight stay, relevant evidence of their exemption/exclusion and bank details. For those in receipt of the UK disability benefits, payments or allowances detailed above, evidence will be required to be submitted online and should include:

• The name of person in receipt of relevant eligible benefit;
• A copy (scan/photo) of relevant benefit award letter;
• Proof of payment for overnight accommodation;
• The name of the person in receipt of the relevant benefit should be included on the receipt or booking, as evidence that they were a member of the group staying in the overnight accommodation; and
• Bank details (to enable payment via BACS).

The Council will assess the evidence received and pay the reimbursement via bank transfer if the applicant is found to be eligible.

Certain accommodation providers may apply to the Council for a discretionary site exemption if they meet both of the following criteria:

• Property must be occupied by a charity or a trustee of a charity; and
• Overnight stays at the property must be wholly or mainly for charitable purpose. This is aligned with the cases where charities may receive mandatory relief from Non-Domestic Rates and can be cross-checked with that register. 

This discretionary exemption is aligned with the cases where charities may receive mandatory relief from paying Non-Domestic Rates and may be cross-checked with that register. Accommodation providers who do not charge for overnight accommodation, or who cater fully for individuals who are exempted from paying the levy are not liable for the levy. 

Scheme objectives

The overarching aim of the Scheme is:

To sustain and support the facilities and services substantially used by visitors for leisure and business purposes within the West Dunbartonshire area. 

The objectives of the scheme are therefore: to Sustain, Support and Develop: Public services, programmes and infrastructure that provide an enjoyable and safe visitor and resident experience.

Use of funds

The Visitor Levy (Scotland) Act 2024 stipulates that the net proceeds of a visitor levy must be spent on facilitating the achievement of the scheme’s objectives and “developing, supporting and sustaining facilities and services which are substantially for or used by persons visiting the scheme area for leisure or business purposes (or both)”.

After administration and contingency costs have been deducted from the income, an annual amount will be assigned to cover participatory budgeting.

The remaining funds will then be utilised through the following investment streams:

• Operations and Infrastructure;
• Culture, Heritage and Events;
• Climate Change Adaption;
• Environmental Protection and Conservation;
• Tourism Marketing and Management; and
• Tourism Business and Skills support. 

The Council will make decisions on the use of funds after consultation with the Visitor Levy Forum (see details below), with these decisions delegated to the relevant Committees and Officers. 

Reviewing and changing the scheme

The Council will review the Visitor Levy scheme every three years to assess whether the scheme is successfully achieving its objectives and measure the impact of the scheme on businesses and communities. The review will be reported, along with detail on how the income has been spent and the benefits which the Visitor Levyfunded projects have brought. If the Council wants to make changes to the scheme following the review, it will publicly consult on the change and publish a report detailing the decision and its justification. Significant changes to the scheme will require an 18-month implementation period. 

Significant changes to the scheme include:

• Increasing the Visitor Levy scheme area;
• Increasing the Visitor Levy percentage rate; and/or
• Removing any exemptions.

Visitor levy forum

A visitor levy forum must be set up by the Council to discuss and advise on the Visitor Levy scheme, including the review of the scheme, modifications to the scheme. The forum will also be consulted on how the visitor levy funds will be spent. The forum will be made up of representatives from the Council, tourism organisations, the community and from businesses in the visitor economy.

Impact assessments

An Equalities Impact Assessment (EIA) has carried out on the impacts of the implementation of the Visitor Levy. As the Council’s Equalities Impact Assessment Report Appendix 1 5 tool does not include business or visitor impacts, Officers have been guided by the Business and Regulatory Impact Assessment undertaken by the Scottish Government and have extended the Equalities Impact Assessment to include the Council’s impact assessment for businesses, visitors and the Council. An additional EIA would be carried out on any future expenditure programmes. 

Measurement and reporting of visitor levy objectives

Objective 1: To sustain, support and develop public services, programmes, and infrastructure that provide an enjoyable and safe visitor and resident experience. 

Measure:

• Resident Survey – satisfaction with Services
• Allocated spend on Services and infrastructure from the Visitor Levy (capital value and revenue)

Report:

• Infrastructure, Regeneration & Economic Development Committee report on Visitor Levy programmes
• 3 yearly review report on Visitor Levy for West Dunbartonshire

Objective 2: To sustain, support and develop West Dunbartonshire’s culture, heritage, and events to attract visitors as well as residents. 

Measure:

• Overnight visitor numbers in West Dunbartonshire
• Event monitoring reports
• Allocated spend on Culture, Heritage and events from the Visitor Levy (capital value and revenue)

Report:

• Infrastructure, Regeneration & Economic Development Committee report on Visitor Levy Programmes.
• 3 yearly review report on Visitor Levy for West Dunbartonshire

Objective 3: To sustain, support and develop the visitor economy, by fostering innovation in response to environmental and societal challenges, while promoting responsible and sustainable tourism.

Measure:

• Visitor Survey
• Overnight visitor numbers in West Dunbartonshire
• Allocated spend on Business support to Visitor Economy and destination management from the Visitor Levy (capital value and revenue)

Report:

• Annual report on Visitor Levy Programmes.
• 3 yearly review report on Visitor Levy
• Updated West Dunbartonshire Tourism Strategy

Objective 4: To support tourism marketing and management to promote the West Dunbartonshire area as a visitor destination.

Measure:

• Visitor Survey
• Overnight visitor numbers in West Dunbartonshire
• Allocated spend on Business support to Visitor Economy and destination management from the Visitor Levy (capital value and revenue)

Report:

• Annual report on Visitor Levy Programmes.
• 3 yearly review report on Visitor Levy
• Updated West Dunbartonshire Tourism Strategy

Objective 5: To provide assistance to local tourism businesses and improve the skills of the sectors workforce.

Measure:

• Number of local tourism businesses provided with assistance
• Number of employees that have received training to improve their skills
• Allocated spend on business support/workforce training for tourism sector

Report:

• Annual report on Visitor Levy Programmes
• 3 yearly review report on Visitor Levy
• Updated West Dunbartonshire Tourism Strategy

Income forecast for a West Dunbartonshire visitor levy

The Glasgow City Region Intelligence Hub has assisted the Council to estimate the projected visitor levy income for the West Dunbartonshire area. The Intelligence Hub has forecasted the income for a 5% visitor levy to be approximately £1.7 million per annum.

Note: Amendment to Scheme

This scheme may be amended from time to time by the Chief Officer: Regulatory and Regeneration in consultation with the Chief Executive and Chief Officer: Resources where it is deemed necessary to comply with any change in legislation, binding guidance or other provision of law.

A Council committee decision was taken to introduce a West Dunbartonshire Visitor Levy on 12 November 2025.

12 November 2025 – 1 October 2026: Transition period

If accommodation is booked (and paid for) during this period, the levy is not payable for stays on/after 1 July 2027.

• 12 November 2025: The Council announced the decision to proceed with the levy.
• 12 May 2026: First Visitor Levy Advisory Forum required to have taken place before this date.

1 October 2026 - 1 July 2027: Levy in effect for bookings

Bookings made on/after 1 October 2026 for stays on/after 1 July 2027 are liable for the levy. Stays on or after 1 July 2027 which were booked and paid for (in part or full) before 1 October 2026 will not be subject to the levy. 

• April 2027: Payment platform registration and training becomes available. 

1 July 2027 - onwards: Visitor levy live

Levy applies to all stays booked on/after 1 October 2026 for this period. Stays on or after 1 July 2027 which were booked and paid for (in part or full) before 1 October 2026 will not be subject to the levy. 

• October 2027: Accommodation providers are due to make their first levy returns and payments.

Contact our visitor levy team

Email us for further information or questions about the visitor levy for West Dunbartonshire.

Email: visitor.levy@west-dunbarton.gov.uk