Fife Visitor Levy

Draft scheme — not an approved levy

Statutory consultation progressing — rates not confirmed. Reporting published on 9 October says Fife will progress consultation following the 8 October Cabinet meeting. This does not approve a levy or confirm that the consultation is open.

Proposed rate

£2.50 or £5 per night modelled; neither option approved

Chargeable nights

No operational night cap verified

Seasonality

No operational seasonal rule verified

Provider retention

5% of levy collected modelled for providers; not an approved allowance

Consultation period

12-week statutory consultation planned; opening and closing dates not confirmed

Council decision

8 October 2026 Cabinet Committee: progression to consultation reported on 9 October; levy not approved

Accommodation proposed in scope

Hotels, guest houses, B&Bs, static caravans and self-catering, including short-term lets (proposed)

Accommodation proposed out of scope

Motorhomes, touring caravans and tent pitches (proposed); other types require verification

Commencement

Early 2029 is a modelled scenario, conditional on decisions and implementation; no confirmed start date.

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

Source checked 12 Oct 2026. Next editorial review: 19 Oct 2026.

Checked 12 October 2026: StandrewsPages reproduces the 9 October Fife Today headline and summary reporting consultation progression. The council lists draft minutes, subject to approval, but their contents could not be retrieved for this review. The council consultation page still describes the earlier engagement stage. Rate, scope, retention and cost modelling remain attributed to The Courier on 5 October; operational rules and consultation dates still need primary-document verification.

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.