A plan to explore the potential for a 'tourist tax' in the Stirling area has been approved.
A range of work will now be undertaken over the next 12 months following the decision at a full meeting of Stirling Council on Thursday.
The introduction of a visitor levy scheme would see a set percentage charge on overnight accommodation paid by visitors and tourists.
A consultation will now be undertaken with residents, local businesses, tourist operators and other key stakeholders, including Loch Lomond and the Trossachs National Park.
The results will inform a draft scheme that sets out the levy’s objectives, timeline, percentage rates and how revenues would be re-invested.
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It will be presented in the autumn, with a further report to be brought to the council in December 2025 that will seek to approve or dismiss its introduction.
If the levy is given the go ahead, it would be subject to a minimum 18-month period of implementation between its announcement and the scheme coming into effect. The earliest it could be introduced would be June 2027.
The Visitor Levy (Scotland) Act 2024 was passed by the Scottish Parliament in May 2024 and is also being considered by a number of local authorities in Scotland, including Edinburgh, Glasgow, Argyle and Bute and Highland Council.
Stirling Council Depute Leader, Cllr Gerry McGarvey, said: “Tourism is one of the most important sectors in the Stirling economy. We are still at the early stages, but we are committed to exploring the potential of the visitor levy scheme and this will involve full public consultation with residents, businesses and visitors throughout 2025.”
Stirling Council estimates that the introduction of a one per cent visitor levy could generate between £1.5m-£2.3m annually, while a five per cent visitor levy could generate between £5m-£7.5m.
All money raised would be reinvested locally on facilities and services that are substantially for, or used, by leisure and business visitors, the council added.
This includes infrastructure, events and culture, as well as improvements to destinations that enhance the visitor experience.
Research from VisitScotland shows there were a total of 686,000 overnight tourism visits to Stirling and Forth Valley in 2023 and a total overnight tourism spend of £205 million.
Responding to the plans, Fiona Campbell, CEO of the Association of Scotland’s Self-Caterers, said: “Stirling Council must tread carefully with plans for a visitor levy. If they do this, they must do it right.
"We have seen that short-term let licensing has been far from plain sailing and the same affected small businesses now look set to become de-facto unpaid tax collectors. The accumulative regulatory impact could cripple businesses at a time when recovery is precarious. However, it is not just operators or overseas visitors who will be impacted but ordinary Scots choosing to visit Stirling will be hit in the pocket too.
"Tourism is an important part of Stirling’s economy, with short-term lets generating nearly £30m GVA, supporting 960 jobs, according to a new analysis by BiGGAR Economics. It is therefore imperative that we see a full economic impact assessment to accompany the proposals.
"Overall, any levy must be set fairly, have good governance and thoughtful implementation at its core, and monies raised ringfenced for tourist infrastructure only. Failure to take these steps could result in a levy that erodes the very industry it is supposedly intended to support.”
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