A Scottish tourist industry leader has spoken of a “complete lack of awareness” surrounding the incoming tourist tax that will apply not just to those visiting from overseas, but also to Scots staying closer to home. Mark Crothall, chief executive of the Scottish Tourism Alliance , said the term tourist tax should be dropped in favour of the phrase ‘transitory visitory levy’, which is expected to come into effect by spring 2026 at the earliest. Local authorities are now deciding whether they want to introduce the charge for those staying overnight in accommodation, such as self-catering rentals, hotels, and bed and breakfasts.
Mr Crothall said the scheme in Scotland would differ from those in places such as Barcelona and New York, which only apply to those visiting from outwith the country. He said: “The perception is that the so-called tourist tax only applies to a tourist, but the transient visitor levy that is being applied in Scotland applies to anyone, a tourist or not, who is staying in overnight accommodation. “A tourist tax in other countries is sometimes a direct tax on someone who is coming inbound into the country.
“I think a lot of people in Scotland don’t realise the distinction. The example I use is that, say if you have a fall out with your partner and you have to go to stay a night in a hotel until things have settled down, and in that area the local authority has decided to impose a transient visitor levy, you would have to pay it. So you are .