Katie Morrison

The UK-wide consumer survey was carried out as the Scottish Parliament prepares to consider the Visitor Levy (Amendment) (Scotland) Bill.

If levies are introduced, 29% of respondents to the survey say they would consider a location that didn’t have a tourism tax, while 28% would reduce the duration of their stay to avoid paying the extra cost.

Almost half (42%) of UK travellers said a tourism tax wouldn’t affect their travel plans.

Gen X consumers are the least likely to change their plans due to a visitor levy, with almost half (49%) saying it wouldn’t impact their decision making.

However, Gen Z are the most likely to change their plans, as a third would consider a different location, and 38% would reduce the duration of their stay.

Katie Morrison, partner and head of consumer markets in Scotland at RSM UK, said: “The introduction of the visitor levy in Scotland could mean cost-conscious consumers vote with their feet, with many suggesting they would change their plans to circumvent the additional cost.

“This could be a real blow to Scottish tourism — however the recent amendments to the Visitor Levy Scotland Bill introduce a simpler, more transparent approach.

“The Scottish Government introduced the bill amendments to give local authorities further flexibility in designing and implementing the visitor levy, and to provide clearer rules to support its future operation.

“If passed, local authorities will have the discretion to apply the levy on a per person per night, or a per night basis, as well as setting different fixed amounts for different geographical locations, times of year, or types of accommodation.

“As many local authorities consult on plans, everyone will be watching closely to see the impact in Edinburgh, which has confirmed a 5% charge per person per night for the first five nights of a stay from July this year. If the Scottish capital sees a real hit to tourism, this may deter other cities from following suit.”

She added: “Hotel chains operating across multiple local authorities will need to understand what the impact of this change will mean for them, as it could potentially create an administrative nightmare.

“At a time when there is an increased burden of business rates following the budget, 2026 could prove to be a particularly challenging year for the Scottish tourism industry.”