A Visitor Levy is to be introduced in Aberdeen to generate revenue for enhancing leisure and business tourism in the city. Investing in improving the visitor experience will support economic growth.
Aberdeen City Council’s Finance and Resources Committee today (6 August 2025) approved a 7% levy.
With the average price of a room in Aberdeen currenting sitting at £70 this would mean visitors could expect to pay £4.90 per night in addition to their room rate. This is anticipated to generate up to £6.8m per annum (at a 7% levy rate) for Aberdeen City Council.
Convener of Finance and Resources Councillor Alex McLellan said: "The income generated from the visitor levy, paid by those visiting the city, will provide a huge boost to our local economy and allow us to invest in bringing major events and conferences here of a more regular basis.
“Across Europe we are paying similar amounts to stay per night subsidising their thriving economies, and we should do the same to ensure we can compete in terms of attracting both business and leisure tourism to Aberdeen."
A report to committee said the earliest date that Aberdeen City Council could introduce a visitor levy is 1 April 2027. Money raised would go towards projects such as:
- A new Convention Bureau-managed fund to attract one-off and repeat business events, expos and major conferences ;
- Enhancement of existing fund to attract additional events specifically for the city’s flagship business tourism venue at TECA;
- Culture & Events Subvention Fund: for large events, productions, sports championships, exhibitions, and festivals;
- Culture & Sport Partner Fund: for the city’s major creative and sport organisations;
- Cultural Foundations Fund: awarded to and facilitated by larger creative organisations to support emerging local talent in the creation of new, high-quality work by visual and performing artists, small producers, and production companies.
Stephen Gow, chair of VisitAberdeenshire, said: “A well-managed scheme that supports the aims of the region’s Destination Strategy will drive continued growth of Aberdeen’s visitor economy. Aberdeen welcomed 2.2m overnight visits in 2024, contributing to an economic impact from tourism of over £500 million. The headroom for growth in the leisure and conference sectors will be fulfilled through effective investment in promotion, events, and development of the tourism sector.”
The report to committee said The Visitor Levy (Scotland) Bill allows local authorities in Scotland to charge a fee on overnight stays in some types of accommodation. The levy would be calculated as a percentage of the chargeable transaction for accommodation.
The local authority has the discretion to set what the rate is and the legislation allows for local authorities to set different rates for different purposes or areas meaning that different rates can be set for particular events, such as arts festivals or special conferences and that local authorities can vary the area in which the levy applies within their boundary.
Local authorities cannot vary the type of accommodation that the levy would apply to and that includes hotels, bed and breakfasts, hostels, guest houses, self-catering accommodation, camping sites, caravan parks, accommodation in a vehicle, or on board a vessel which is permanently or predominantly situated in one place.
The levy is not payable where the visitor or any other person utilising the right to reside in the overnight accommodation is in receipt of benefits, payments, or allowances for a disability.