Argyll and Bute Visitor Levy — £5 proposal

Draft scheme — not an approved levy

Hotel/B&B modelling uses purchased rooms. Self-catering modelling uses the whole premises, pending explicit final wording. No child exemption is proposed because the charge is per room/area, not per person. Local exemptions proposed for island healthcare visits with carers and youth outdoor education centres.

Proposed rate

£5 per room or area per night (illustrative proposal, not a final rate)

Chargeable nights

Every chargeable night; no cap proposed

Seasonality

No seasonal exclusion specified in the current draft

Provider retention

2% deduction under consideration; not agreed

Consultation period

— – 5 Oct 2026

Council decision

Date not announced

Commencement

No confirmed start date. A 2028 launch is conditional on approval and the statutory implementation period.

These proposals do not produce a current levy liability or a fileable return in this product.

Source checked 2 Oct 2026. Next editorial review: 6 Oct 2026.

What the Visitor Levy is, in general

The Scottish Visitor Levy (sometimes called a tourist tax) lets local authorities adopt percentage or fixed-amount schemes for overnight accommodation — short-term lets, hotels, B&Bs, guesthouses, hostels and campsites may fall within a scheme, subject to that council's accommodation scope and exemptions. Platform fees and genuinely optional extras are excluded from the charge; a mandatory cleaning or changeover charge that forms part of the cost of the stay is included in the same way accommodation is for a percentage scheme. Night caps, seasonal rules and exemptions depend on the individual council scheme.

Every council runs its own consultation and sets its own rate, night cap and effective date — there is no single national rate. Consultations and draft rates must be distinguished from approved schemes.