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.