Perth and Kinross Visitor Levy

Draft scheme — not an approved levy

The draft covers the council area and proposes a local-resident exemption. The final rate and decision remain open.

Proposed rate

£4 per room/unit per night is the consultation reference point; £3 and £5 are alternatives.

Chargeable nights

Full stay, with no night cap proposed

Seasonality

Full length of stay (proposed)

Provider retention

2.5% of levy collected, uncapped (proposed)

Proposed returns

Quarterly; final deadlines still need verification

Consultation period

19 Aug 2026 – 11 Nov 2026

Council decision

December 2026 (expected; exact date unconfirmed)

Commencement

No confirmed start date; an 18-month implementation period would follow approval.

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

The draft references visitorlevy.scot for registration, returns and payments. Our filing assistant prepares records; the provider submits them separately.

Source checked 20 Sep 2026. Next editorial review: 11 Nov 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.