Fife Visitor Levy

What is Visitor Levy?

The Visitor Levy is a local levy that councils in Scotland can choose to introduce, enabled by the Visitor Levy (Scotland) Act 2024.

A levy would apply to overnight stays in visitor accommodation (e.g. hotels, B&Bs, self-catering, campsites, motorhome sites). The charge is calculated as a percentage of the accommodation cost. This means that the amount paid would vary depending on the cost of the stay.

What activity might a Visitor Levy support if implemented in Fife?

Money raised through a Visitor Levy must be spent on facilities and services that benefit visitors, including leisure and business tourism. This gives Fife Council flexibility to invest in projects that support both visitors and local communities. Potential areas include:

• Tourism infrastructure – e.g. toilets, parking, motorhome facilities, public transport links, signage and trails.
• Attractions and town centres – improving existing sites, developing new visitor experiences, and supporting town centre regeneration projects.
• Events and marketing – helping to attract and support major events and complementary destination marketing activity.
• Community and sustainability projects – local infrastructure improvements, supporting green tourism initiatives, and maintaining existing services.

All spending must align with the Fife Tourism Strategy 2023–2030 and wider Council priorities such as sustainability, community wealth building and economic growth. 

Since residents and visitors use many of the same facilities, the visitor levy also has the potential to benefit Fife residents.  

Potential Revenue from a Visitor Levy

The exact amount of revenue raised would depend on the percentage rate set, visitor numbers, accommodation prices, and any exemptions. 

Modelling carried out by the Moffat Centre, based on current market conditions, gives the following annual estimates for Fife: 

These figures are indicative, subject to change, and will vary depending on future accommodation stock, occupancy rates, visitor demand, and pricing. Further economic modelling will establish if demand for accommodation would be affected if a levy is introduced. 

A portion of the any revenue raised may be used to cover the council’s cost of collection and could also be used to support accommodation businesses with the costs of administering the levy. 

Progress in Fife so far

• In April 2025 Fife Council Cabinet Committee agreed to start a period of public consultation. 
  • View Cabinet Committee Papers Here 
  • View Cabinet Committee Minutes Here
• November 2025-December 2025 early engagement consultation 
• March 2026 - Report to Cabinet Committee on results of early engagement for decision on introduction of a levy. 
• If the decision is taken to introduce a levy there will be a further 12 week statutory consultation process on what the levy scheme would look like followed by an 18 month implementation period.  
• The earliest a levy scheme could be introduced in Fife (if agreed) would be April 2028.  

Public Consultations

Fife Council is carrying out a two-stage consultation to gather views from residents, businesses and stakeholders on the potential introduction of a Transient Visitor Levy.

• Early engagement (Autumn 2025) will focus on gathering views through an online survey and in-person drop-in sessions.
• If a draft scheme is developed, a formal 12-week statutory consultation will follow before any decision is made on implementation.

The consultation is designed to help us understand:

• Levels of support or concern about introducing a levy in Fife
• How a levy might best be structured – for example, the percentage rate, number of nights, seasonal considerations or exemptions
• Priorities for how revenue should be spent, such as infrastructure, events, community projects or sustainability initiatives
• Any potential impacts on businesses, communities and visitors

We want to ensure everyone can take part. If you need help completing the consultation, or would prefer a paper copy of the survey, you can request one by contacting the Council:

📧 Email: Fife.visitorlevy@fife.gov.uk

Paper copies can be posted to you, or you can arrange to complete the survey with support during any of our in person consultation sessions below.

Share Your Views

You can share your views on the proposed Visitor Levy through Fife Council’s online consultation on Citizen Space. The survey is open to residents, businesses, and visitors and only takes a few minutes to complete. Your feedback will help shape how any future levy could work in Fife.

Drop In Sessions

We want to hear from businesses, community groups, and residents across Fife as part of our early engagement process. Your views will help shape how a potential visitor levy could work locally and ensure that it benefits both visitors and the people who live and work here.

To make it easy to get involved, we’re hosting a series of drop-in sessions across Fife. These informal events are open to everyone no need to book. Come along between the times below to find out more about the Visitor Levy, share your thoughts, and ask questions.

HAVE YOUR SAY

CLICK HERE

Guidance Documents

• VisitScotland Levy Advice and Information
• VisitScotland Visitor Levy FAQ's
• Visitor Levy (Scotland) Act 2024