Fife Visitor Levy Consultation Extended

Consultation on a potential Visitor Levy in Fife extended to allow further consideration of flat-rate option

Fife Council has extended its public consultation on a potential visitor levy to 31st January 2026, allowing additional time for feedback on further options around how a levy could be structured.

The extension follows a recent Scottish Government announcement confirming that there is an intention to introduce legislation to allow councils to explore a fixed flat-rate levy option, alongside a percentage-based model. This legislation is expected to be taken forward by Government early in the new year, and Fife Council wants to ensure local communities, businesses, residents and visitors have the opportunity to comment on this option as part of the consultation process.

The Visitor Levy (Scotland) Act 2024 allows local authorities to introduce a levy on overnight accommodation, with flexibility over how it is applied. This includes decisions around whether a levy is charged as a percentage of accommodation costs or as a fixed amount per person per night, whether it applies across all or part of the council area, and whether exemptions should apply.

Money raised through a visitor levy must be spent on facilities and services that benefit visitors, including leisure and business tourism. This would give the council flexibility to invest in projects that support visitors and local communities.

• 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.  

The extended consultation will now include additional questions on the potential flat-rate option, alongside existing questions on a percentage-based levy, to help the Council understand views on the most appropriate and practical approach for Fife. Those who may have already completed the consultation will have the opportunity to answer the new questions regarding a flat fee only.

Councillor Altany Craik, spokesperson for Finance, Economy and Strategic Planning, said:

“We know there are very mixed views on the introduction of a visitor levy, and it’s important that we take the time to fully understand the implications of different approaches.

“The extension of the consultation allows us to gather informed feedback on the potential flat-rate option that is being taken forward nationally, alongside the percentage-based model already set out in legislation. This will help ensure any future decisions are based on robust evidence and a clear understanding of local views.”

How to take part

The consultation is open online and will now run until 31st January 2026.

In addition to the in-person drop-in events already held across Fife in November and December 2025, the Council will host a series of online information sessions in early 2026. These sessions will provide an overview of the visitor levy, explain the different options under consideration, including the flat-rate approach, and give participants the opportunity to ask questions before submitting their views.

Details of the online sessions, including dates and how to register, will be published on the consultation webpage and shared through Council and partner communication channels, including Welcome to Fife for Industry.

Fife Council is expected to consider the findings from the consultation later in 2026. If a levy is taken forward, a statutory consultation on a draft scheme would then follow.

Online Information Sessions

Thursday 15th January 2026, 11.30am-12.30pm

Tuesday 20th January 2026, 6pm-7pm

Click Here to book your place