Hogmanay has again seen Scotland welcome visitors from far and wide. They’ve come to enjoy the celebrations and stay in our hotels and lodgings. They’re very welcome as they add to the fun of the spectacle and contribute to our economy.

However, these events, along with other facilities they enjoy, come at a cost. It’s not simply the organisation of the event. There’s policing costs and pressures on other local services, all of which have to be funded. Moreover, galleries, public buildings and the countryside require to be maintained all year round; all at a significant expense to local authorities and agencies. Why should tourists not contribute?

A tourist tax is imposed in many places around the world where it’s simply added to your hotel bill. It has been mooted here in Scotland. It’s supported by most in local government who have to shoulder the burden but disdained by many in the tourist industry who claim it will price visitors away. However, with council tax frozen and austerity biting the cost is being borne by local communities. With local taxation being reviewed there’s now an opportunity to consider whether those who visit not just those who live in Scotland, should contribute to its events and sights.

Some events or attractions require a specific ticket to be purchased but it simply defrays the overall price. The Scottish Government provide some funding for the bigger displays and national organisations that operate locations or maintain the landscape; but again it only reduces the deficit. The burden falls on local authorities to provide for these events as it does for many other facilities that tourists enjoy. In reality local residents are contributing but tourists don’t. Why should that be?

I’m planning a long trip abroad when I step down from Parliament. I’ve been discussing it with a travel agent. Flights and destinations, sites and trips, the flight cost and the overall costs. But, at no stage have I discussed whether there’s a tourist tax. Why should I? These are the places I wish to go and I will budget accordingly. Tourist tax is as relevant as the VAT rate or sales tax and I haven’t enquired about them.

Equally, I have travelled extensively around the world. At no stage have I refused to visit a destination because one was imposed. There’s been the odd occasion when the final bill at a hotel was higher because of a sales tax or tourist tax that I had been unaware of; but I simply shrugged it off. It wouldn’t deter me from visiting again. At most it may simply see more modest accommodation being sought.

Why should visitors to Scotland be any different than Scots visiting abroad? They want to come here not just for Hogmanay but at most other times of the year. The UK is an expensive destination both with the exchange rate for sterling and the price of accommodation. But, they decide and budget accordingly. If it’s unaffordable they will choose to go elsewhere. If it’s not they’ll budget consequently and perhaps downgrade the standard of lodgings?

The precise form of the tax can be debated but the principle should be considered. The industry will say it’s scandalous but expect the community to fund the facilities for the visitors, from whom they profit. If they view it as a burden they can soak it up or reduce their rates. More likely they’ll pass it on or make it back through other sales such as drink or food.

It need not be a significant amount as the numbers contributing are large. To assuage those concerned about its effect it could even be hypothecated for specific tourist purposes whether events or maintenance of sites and buildings. For those concerned about bureaucracy it can be kept simple whether a flat rate or set percentage. It need not be overly bureaucratic and the administration costs can be taken from it. Equally, it could commence at a threshold of bed numbers high enough to avoid inconveniencing those doing small B&Bs. Applied on a local authority basis it would be open to councils to use it or not. Certainly, the larger cities would relish the opportunity. But, others who did not see need or merit need not partake.

A modest charge on those visiting will not deter the millions that come yet will afford a revenue stream for the events and sites they visit. It won’t be unnecessarily burdensome for them but will reduce the costs borne by the communities they visit. It’s time tourists paid their share.