Aberdeen is set to introduce a 7% visitor levy on overnight stays, following approval from city councillors. The tax, aimed at boosting local infrastructure funding, will apply to hotel bills and
other accommodation costs, though it won't come into effect until at least April 2027.
The proposed rate is higher than the 5% charges recently approved in Edinburgh and Glasgow. With the average hotel room in Aberdeen priced at £70 per night, the new levy would add approximately £4.90 to visitors' bills. The council estimates the tax could generate up to £6.8 million annually.
Proceeds from the levy will be reinvested into facilities and infrastructure used by tourists, supporting the city’s efforts to attract major events and conferences. Alex McLellan, Aberdeen City Council's finance convener, said the income would provide a “huge boost to the local economy” and help Aberdeen remain competitive with other European destinations that already have similar taxes.
However, concerns have been raised about the potential impact on visitor numbers. Mike Duncan from the Federation of Small Businesses urged the council to conduct a thorough economic impact assessment before the tax is introduced. He acknowledged possible benefits but warned of the risk that it could deter some tourists.
In 2024, Aberdeen recorded over two million overnight stays. The levy will not apply to cruise ships, motorhomes, or individuals receiving disability payments.
The visitor levy powers were granted to Scottish councils in September 2024. Edinburgh and Glasgow have already committed to a 5% charge, while other regions like the Highlands are considering similar schemes. However, plans for a tourist tax in the Western Isles have been paused due to concerns it might harm the local tourism economy. Officials are also exploring the option of a “point-of-entry” levy at ports and airports in the future. Photo by Ragazzi00, Wikimedia commons.