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 as the administrators of any agreed scheme 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 sustain and improve 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:

Levy Rate	Estimated Annual Income
1%	£1,466,965.55
3%	£4,400,896.66
5%	£7,334,827.76
7%	£10,268,758.87

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.
Consultation extended: Early engagement running from 3rd November 2025 has now be extended to 31st January 2026 to include additional questions on a potential flat-rate levy option (in addition to percentage-based options)
Online information sessions: online sessions will be held in January to explain levy options, including the flat-rate approach, and provide opportunities for questions. Please see below for details
A report on the consultation outcomes is expected to be considered by Council committee in 2026.
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 would be in 2028.

Kingsbarns distillery visitor centre, 5 people in wheelchairs exploring the visitor attraction

Public Consultations

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

On 2nd December 2025, the Scottish Government announced that an amendment to the current legislation is being prepared to give councils greater flexibility in how Visitor Levies are designed and implemented. This includes the option to consider a flat rate charge, alongside a percentage-based levy.

A flat rate option is being explored as it may offer greater clarity and simplicity for visitors and, for some accommodation providers, be easier to collect and administer particularly where accommodation prices vary or bookings are made through third-party platforms.

As a result, additional questions have been added to this consultation. Please take part even if you have already completed the earlier survey — the original questions remain, alongside the new ones. Those who have taken part will only be asked the additional questions.

This engagement now runs until 31st January 2026 and includes:

Online survey (Citizen Space): Open to residents, businesses, and visitors your feedback helps shape how a future levy could work in Fife.
Online information sessions: Will be held in January 2026 to outline options and answer questions. See below for further information
Drop-in sessions: A series of in-person events were held in late 2025 to share information and gather views. No further in person drop-in sessions are planned during the extended consultation period.

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 could 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

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.

Please note we have now included a question in the consultation around a flat fee option. If you have completed the consultation already you can now complete the additional question without having to complete the entire survey again.

Have Your Say Here

Online Information 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 easier to get involved, we’re hosting two online information sessions where you will be able to learn more about visitor levy legislation. If you are unable to attend either of the sessions one session will be recorded and made available afterwards.

If you wish to arrange a online one-to-one session with a visitor levy officer please email fife.visitorlevy@fife.gov.uk. Please note these sessions are subject to availability.