With a number of local authorities across Scotland consulting on the introduction of visitor levies, UKHospitality Scotland has responded to proposals from both Glasgow City Council and Stirling Council.
Glasgow City Council
Visitor data shows that almost 3 million visitors and 9 million nights in Glasgow accommodation would be taxed under council plans.
We’re urging Glasgow City Council to undertake a detailed economic impact assessment of the implications of a 5% visitor levy in the city, as the extent to which visitors and accommodation businesses could be hit is revealed.
According to Visit Scotland, there are 2.74 million trips to Glasgow annually and 8.63m total nights spent in accommodation by visitors. In total, visitors to the city spend almost a billion pounds. More than two-thirds of those overnight trips are from visitors within the UK.
Tourism is a critical sector in the city, supporting 11.5% of all employment. One in 10 businesses operating in Glasgow are involved in tourism.
In our response to Glasgow City Council’s consultation on a levy, we said that, should a scheme go ahead, the proceeds must be used to develop tourism and hospitality services used by visitors.

Leon Thompson, Executive Director of UKHospitality Scotland
Leon Thompson, Executive Director of UKHospitality Scotland, said: “Tourism is a significant driver of the Glasgow economy, as a large employer for local people and a beneficiary of almost a billion pounds in tourist spend in the city.
“A huge amount of work has been undertaken in the past 15 years to develop the city’s visitor economy and it’s continuing on an upward trajectory, particularly with the Commonwealth Games being held next year.
“Our firm belief is that tourist taxes such as this harm our competitiveness on the world stage, put off visitors and harm our local businesses and economy.
“With almost 3 million visitors and 9 million nights spent in accommodation each year, a thorough assessment of the impact of the levy is critical to ensure the development of Glasgow as a tourist destination is not put at risk.
“The Council itself has acknowledged the demand from local businesses and groups for an impact assessment. I hope they act on the feedback it has been given by UKHospitality Scotland, the Greater Glasgow Hotel Association, and others, and continue to engage with the sector on these proposals.”
Stirling Council
In our response to Stirling Council’s visitor levy survey, we said we did not agree with the introduction of a levy, but urged the local authority to undertake a detailed impact assessment as part of its consultation process.
Tourism is a major part of the local economy in Stirling. According to Visit Scotland, it is responsible for 14% of all employment and 10% of all businesses are tourism-related in the area.
There were 686,000 visitors to the Stirling and Forth Valley area in 2023, with visitors spending more than £205 million.
Leon said: “Hospitality and tourism is so important to Stirling, as a major employer and driver of the local economy.
“That economic and social contribution to our communities must be protected and we fundamentally believe that introducing a visitor levy could harm tourism in Stirling.
“That’s why Stirling Council should carry out a detailed impact assessment to understand the potential impact on visitors, tourism and the economy, before it embarks further on potentially introducing a levy.
“We’re keen to work with the council so they understand the perspective of accommodation businesses and I look forward to engaging further with them during this process.”