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Fife Visitor Levy
EARLY ENGAGEMENT CONSULTATION IS NOW CLOSED
The early engagement phase of the public consultation on a potential Visitor Levy in Fife has now closed as of Saturday 31st January 2026.
We’d like to thank everyone businesses, residents, stakeholders and visitors who took the time to share their views and insights during the consultation period. Your feedback is vital in shaping how a Visitor Levy could work in Fife and how any future approach could benefit both our visitor economy and local communities.
What Happens Next?
Fife Council, working alongside independent analysis consultants, will now review all consultation responses and prepare a summary of the findings. This evidence will inform future decision-making, including whether a Visitor Levy should be progressed and how any scheme could be designed. A report on the consultation outcomes is expected to be considered by the Council’s Cabinet Committee later in 2026, subject to timescales associated with any amendments to the legislation by Scottish Government.
If a decision is taken to proceed with a Visitor Levy, a further statutory consultation will be undertaken on the draft levy scheme, providing another opportunity for formal feedback ahead of any implementation.
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.
- Early Engagement consultation ran from 3rd November to the 31st January 2026, with an online consultation survey, and in person and online consultation sessions across Fife
- 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.
For further information please do not hesitate to contact fife.visitorlevy@fife.gov.uk a the end of the page
Fife Council Guidance
