Since the introduction of the short-term let licensing legislation, the ASSC worked tirelessly to support Scottish operators through the transition, offering practical, reliable information and hands-on assistance where government failed to engage. In 2022, ASSC CEO Fiona Campbell MBE and licensing solicitor Joanna Millar launched a nationwide Regulations Roadshow to help demystify the legislation and empower operators to comply, delivering 26 such events and partnering with many local councils, reaching nearly 10,000 people. The ASSC also developed a suite of comprehensive Frequently Asked Questions, now in Version 7, which was widely adopted by VisitScotland.

The ASSC had intended to replicate this model – achieved without meaningful support or funding from the Scottish Government – to help operators in advance of the Visitor Levy going live in Edinburgh. However, with less than 10 weeks to go, this has proved impossible due to the complete absence of guidance from either the Scottish Government or Edinburgh Council.

The outstanding issues include:

• No business-specific guidance – only deficient guidance intended for local authorities
• No clarity on VAT status
• No method of calculation
• No confirmed exemptions framework
• No timing confirmed for collection (e.g. at booking, on arrival, or departure)
• No detail on how the Levy aligns with the Digital Markets Act
• A delayed National Portal, not due until March 2026
• No consumer-facing communications strategy.

This lack of preparedness raises serious questions about how the scheme can be implemented fairly, consistently, or without negative consequences for businesses. 

The ASSC is calling for immediate clarity from both the Scottish Government and City of Edinburgh Council, and remains ready to support a pragmatic and effective rollout of the Visitor Levy – if and when the necessary tools are put in place.

Fiona Campbell MBE, CEO of the ASSC, said: “We were fully prepared to run another national roadshow to support our members and the wider accommodation sector through this significant change – but we simply cannot provide clarity where there is none.

“It is unacceptable that, with just weeks to go, businesses still have no official guidance on the most basic operational aspects of the Visitor Levy. Once again, industry is left to pick up the pieces. 

“We are committed to constructive engagement and practical solutions, but we cannot continue to operate in an information vacuum. Scotland’s accommodation providers and guests deserve better than this. The clock is ticking and the Scottish Government and Edinburgh Council need to act now.”