A taxing question?
Run an accommodation or hospitality business locally? The Visitor Levy (Scotland) Act gives local authorities the ability to charge a set percentage on overnight accommodation paid by visitors. Your views are sought in what is being called ‘an early engagement survey‘…
In information shared by Fife Council, they say: “Introducing a visitor levy could generate significant income for targeted investment which has the potential to enhance the visitor experience, support the local tourism sector, and improve amenities that benefit the wider community. Therefore to explore this further in April 2025, Fife Council agreed to start a period of early engagement public consultation to understand whether and how a Visitor Levy should be implemented in the Fife Council area. The results of this consultation will help to inform whether a Visitor Levy is introduced, what a potential Visitor Levy scheme should look like, and what the money raised would be spent on.”
That survey has just been launched. The Council estimates that …
- A 1% visitor levy in Fife could generate around £1.4million annually
- A 5% visitor levy could generate around £7.3m annually
- A 7% visitor levy could generate £10.2m annually
The assurance is that “all funds generated from the levy, after deducting a small percentage yet to be agreed upon but as allowed within the Act, to support accommodation businesses with any additional administration costs in collecting the levy and to support Fife Council with the costs of administering the scheme, will be allocated for investment in facilities and services utilised by both leisure and business visitors. Since residents and visitors often use the same place-based facilities, the Visitor Levy may contribute to improvements that benefit both groups.”

Next steps?
If Fife Council recommends the introduction of a Visitor Levy – following this stage of engagement and consultation with stakeholders – the Fife Visitor Levy Scheme as drafted will be subject to a period of statutory consultation. This means that all stakeholders will have further opportunities to comment upon the scheme before it is finalised for final consideration by Fife Council.
2028 …
If Fife Council do approve the scheme following final consideration, there will be a minimum period of 18 months before the scheme is officially launched. The earliest a scheme would be launched in Fife is April 2028.
Your feedback
Fife Council want to know whether a Visitor Levy should in fact be introduced, and who you think the levy should apply to, where you think any funds raised could have the biggest impact, and how the impact of the levy scheme should be monitored. All are asked to “take the time to complete the online survey and/or come along to the drop-in engagement events“.
By 19th December …
The consultation runs until the 19th December 2025, with drop-in sessions across the region …
- 13th November 2025, 10am-3pm: St Andrews Town Hall, St Andrews
- 18th November 2025, 12noon-4pm: Kirkcaldy Galleries, Kirkcaldy
- 25th November 2025, 2pm-6pm: Lomdond Centre, Glenrothes
- 27th November 2025, 10am-4pm: Crail Town Hall, Crail
- 1st December 2025, 10am-1pm: Inverkeithing Civic Centre, Inverkeithing
- 4th December 2025, 10am-2pm: Lochore Meadows, Willie Clarke Centre
- 8th December 2025 12noon-4pm: The Larick Centre, Tayport
- 16th December 2025, 10am-2pm: Aurrie Mor, Lower Largo
Take part now …
Take part online now by clicking on this link or the image below.
Remember the deadline is the 19th December 2025.
Hard copies of the survey can be requested by emailing via this link.
Need more?
Additional information about Visitor Levy can be found via the Welcome to Fife website … Fife Visitor Levy – Welcome to Fife For Industry.
Please feel free to share with all who might be interested.
Thank you.

