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Moray Council is undertaking engagement to understand whether a Visitor Levy should be introduced in Moray and, if so, how it could operate. Residents, businesses, visitors, and other stakeholders are invited to help inform future decision-making by completing the survey using the link below.
Background
In May 2024, the Scottish Parliament passed the Visitor Levy (Scotland) Act 2024 giving local authorities in Scotland the option to introduce a levy on overnight accommodation in their area.
In March 2026 the Visitor Levy (Amendment) (Scotland) Bill provided Councils with greater flexibility in how a levy can be charged (for example, a fixed amount per night or as a percentage of the accommodation costs). It also clarified the treatment of bookings via third-party platforms, making the levy fairer and easier to administer.
No decision has been made on whether to introduce a Visitor Levy. This consultation is intended to gather views from residents, businesses, visitors and other stakeholders to help inform future decision-making.
If the Council decides to proceed, feedback from this consultation and other engagement activities will help inform the development of a draft Visitor Levy scheme, which would then be subject to a further public consultation before any final decisions are made.
Under the legislation any income generated by a potential visitor levy scheme must be ring-fenced and spent on local facilities and services that are used by visitors. This could include investment in the following key areas:
facilities, infrastructure and services that are used by leisure and business visitors
area promotion and marketing
tourism product development
events and festivals
projects and improvements that enhance the overall visitor experience
Moray Tourism 2036 – Our Ten-Year Strategy provides the long-term framework for tourism development across Moray. A Visitor Levy could support delivery of the Strategy's priorities, where these align with the purposes permitted under the legislation.
Further information on the Strategy is available here:
Moray Council is undertaking engagement to understand whether a Visitor Levy should be introduced in Moray and, if so, how it could operate. Residents, businesses, visitors, and other stakeholders are invited to help inform future decision-making by completing the survey using the link below.
Background
In May 2024, the Scottish Parliament passed the Visitor Levy (Scotland) Act 2024 giving local authorities in Scotland the option to introduce a levy on overnight accommodation in their area.
In March 2026 the Visitor Levy (Amendment) (Scotland) Bill provided Councils with greater flexibility in how a levy can be charged (for example, a fixed amount per night or as a percentage of the accommodation costs). It also clarified the treatment of bookings via third-party platforms, making the levy fairer and easier to administer.
No decision has been made on whether to introduce a Visitor Levy. This consultation is intended to gather views from residents, businesses, visitors and other stakeholders to help inform future decision-making.
If the Council decides to proceed, feedback from this consultation and other engagement activities will help inform the development of a draft Visitor Levy scheme, which would then be subject to a further public consultation before any final decisions are made.
Under the legislation any income generated by a potential visitor levy scheme must be ring-fenced and spent on local facilities and services that are used by visitors. This could include investment in the following key areas:
facilities, infrastructure and services that are used by leisure and business visitors
area promotion and marketing
tourism product development
events and festivals
projects and improvements that enhance the overall visitor experience
Moray Tourism 2036 – Our Ten-Year Strategy provides the long-term framework for tourism development across Moray. A Visitor Levy could support delivery of the Strategy's priorities, where these align with the purposes permitted under the legislation.
Further information on the Strategy is available here:
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At a meeting on 27 September 2023, Council agreed to support in principle the concept of raising funds through a Visitor Levy.
Stage one development
Visitor Levy Consultation has finished this stage
At a meeting on 19 February 2025, Council agreed to begin stage one development of a Visitor Levy Scheme.
Draft Tourism Strategy consultation
Visitor Levy Consultation has finished this stage
Draft tourism strategy out for six week consultation from 10 March 2026.
Final tourism strategy agreed
Visitor Levy Consultation has finished this stage
Final tourism strategy agreed on 16 June 2026.
Draft Visitor Levy Scheme proposal developed
Visitor Levy Consultation is currently at this stage
At a meeting on 30 June 2026, Council agreed to proceed with the development of a draft Visitor Levy Scheme proposal. This will consider the options to be included in any future scheme proposals.
Report to council on draft Visitor Levy Scheme proposals
this is an upcoming stage for Visitor Levy Consultation
Draft scheme proposals to be brought to council in August 2027.
