Perth & Kinross visitor levy: A fixed amount a room a night, residents exempt (proposed)

Consultation closes11 Nov 2026

ProposedA fixed amount a room a night, residents exempt

Nothing to chargeuntil a scheme is approved and starts

The draft scheme at a glance

Status: Proposed, not yet in force. Consultation 19 Aug 2026 to 11 Nov 2026 [1]
How it would be charged: A fixed amount per room per night rather than a percentage, which businesses asked for in the early engagement. The council’s FAQ models £3, £4 and £5; the rate is one of the consultation questions. [1]
Earliest start: At least 18 months after the council decides, so not before 2028. [1]
Decision: Councillors decide after considering the consultation responses. [1]
You would keep: 2.5% of the levy for every business, with no cap (a consultation question). [1]
Exemptions: Residents of Perth and Kinross would be exempt. Guests entitled to a national exemption would pay at booking and claim it back from the council. [1]
VAT: The council’s FAQ says that if you are VAT-registered, VAT may apply to a fixed levy: a £4 levy would cost the guest £4.80, and you would pay the council £4 and HMRC 80p. [2]

If Perth & Kinross approves the scheme as drafted. These are illustrations, not amounts anyone owes.

At £3.00: 1 × 3 × £3.00 = £9.00

At £4.00: 1 × 3 × £4.00 = £12.00

At £5.00: 1 × 3 × £5.00 = £15.00

At £3.00: 2 × 2 × £3.00 = £12.00

At £4.00: 2 × 2 × £4.00 = £16.00

At £5.00: 2 × 2 × £5.00 = £20.00

Charge nothing yet. No levy is due in Perth & Kinross until the council approves a scheme and its start date arrives.
Have your say while you can. The consultation runs from 19 August 2026 to 11 November 2026, and asks providers about the rate, exemptions and what you keep. After it closes, the council weighs the responses before deciding. The council’s consultation page.
The consultation has closed. It ran from 19 August 2026 to 11 November 2026. The council now weighs the responses before deciding. The council’s consultation page.
Watch the booking date rule. Approved schemes so far have charged stays from the start date on bookings made months earlier. Edinburgh’s covered bookings made from 1 October 2025 for stays from 24 July 2026. Check your terms for stays from 2028 once Perth & Kinross decides.
Get your records ready. Whatever is approved, you will need each booking’s dates and number of rooms. The return helper already reads exports from the main booking systems.

11 November 2026 Consultation Consultation closes. The council then decides whether to go ahead.

Every date for every council is on what’s coming. We update this page when Perth & Kinross decides.