Argyll and Bute Council Visitor Levy Consultation Report
Argyll and Bute Council · 15 September 2025
Back to Short Life Working Group on Argyll and Bute Council Visitor Levy — 15 September 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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ARGYLL AND BUTE COUNCIL VISTOR LEVY SHORT LIFE WORKING GROUP DEVELOPMENT & ECONOMIC GROWTH 15th SEPTEMBER 2025 ARGYLL AND BUTE COUNCIL VISITOR LEVY CONSULTATION REPORT 1.0 INTRODUCTION 1.1 The purpose of this paper is to provide members of the Visitor Levy (VL) Short Life Working Group (SLWG) and members of the Shadow Visitor Levy Forum (SVLF) with a copy of the Argyll and Bute Council Visitor Levy Consultation Report as per the agreed terms of reference for the VL SLWG. 2.0 RECOMMENDATIONS 2.1 The Visitor Levy Short Life Working Group is asked to: • Note receipt of the full Visitor Levy Consultation Report appended to the report. • Refer consideration of the Visitor Levy Consultation Report to the full Argyll and Bute Council meeting on 24th September 2025. 3.0 DETAIL 3.1 At the Special Council meeting on 15th August 2024, it was agreed to establish a VL SLWG with agreed terms of reference. These terms of reference were also re-published in the VL SLWG paper on 1st October 2024. 3.2 At the August 2024, Special Council meeting, it was also agreed to establish a SVLF, with terms of reference, at a local level to provide advisory support for the pre-consultation / consultation work prior to the establishment of the formal Visitor Levy Forum if the introduction of a visitor levy was agreed at a future date. 3.3 While the main focus of the terms of reference for both the VL SLWG (Appendix 2) and the SVLF (Appendix 3) was to support the development of a visitor levy scheme pre-consultation, there is specific post consultation requirement for the SLWG to share and communicate information with key external stakeholders, including the SVLF: 3.4 In addition to this paper, the full Visitor Levy Consultation Report (Appendix 1) will be published widely for all external stakeholders to view on 8th September 2025. This is a week in advance of that VL SLWG. This means that, although normal practice is for reports to be published a week in advance, the visitor levy information pack will be published more than two weeks before the full Argyll and Bute Council meeting on 24th September
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2025. 3.5 The slides presented by EKOS Ltd (the independent agency who prepared the Visitor Levy Consultation Report) at the Members’ Seminar on 1st September are outlined in Appendix 4. 3.6 Members of the SVLF have an opportunity to speak to the VL SLWG meeting on 15th September and to take any questions from Members. 4.0 CONCLUSION 4.1 The purpose of this paper is to provide members of the VL SLWG and members of the SVLF with a copy of the Argyll and Bute Council Visitor Levy Consultation Report and supporting presentation slides as per the agreed terms of reference for the VL SLWG. 5.0 IMPLICATIONS 5.1 Policy – the visitor level scheme proposals are based on turning key investment into benefit for visitors, residents and businesses through the tourism priorities set out in the Argyll and the Isles Strategic Tourism Partnership’s Strategy 2022- 2025. 5.2 Financial – the visitor levy scheme will generate an income stream for the council, where tax revenue receipts could be in excess of costs to fund investment in the sector each year in which the levy is in effect. 5.3 Legal – visitor levy schemes need to adhere to The Visitor Levy (Scotland) Act 2024 and the supporting Visitor Levy Guidance document produced by VisitScotland on behalf of the Scottish Government. 5.4 HR – the consultation work is managed by a study Steering Group comprised of members of the council’s internal Visitor Levy Officers’ Working Group and supported by ELT. 5.5 Customer Service – none. 5.6 Risk – the introduction of visitor levy for accommodation businesses has the potential risk that higher prices may discourage some visitors from choosing Argyll and Bute, reducing demand. Conversely there is a risk that an opportunity is missed, if revenue from a levy enables council investment that enhances the visitor economy, attracting visitors and improving the overall visitor experience. It should also be noted that three councils have already approved the introduction of a levy, and others are currently considering it. Councils that can access the revenue stream of a levy will be able to better support the growth of their local tourism economy. 5.7 Climate Change – none.
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5.8 Fairer Scotland Duty - the Fairer Scotland Duty, Part 1 of the Equality Act 2010, came into force in April 2018. The duty places a legal responsibility on particular public bodies in Scotland, such as Argyll and Bute Council, to pay due regard to (actively consider) how they can reduce inequalities of outcome, caused by socio-economic disadvantage, when making strategic decisions and how this has been implemented. This has been considered as part of the equalities impact assessment as in the draft Visitor Levy Scheme. 5.9 Equalities (protected characteristics) - all activities will comply with all Equal Opportunities policies and obligations. 5.10 Consumer Duty - all activities will comply with the council’s Consumer Duty. 5.11 Island Communities – the visitor levy proposals that were out for consultation covered the whole of the Argyll and Bute Council area, which included all island communities. 5.12 Children’s Rights and Wellbeing – none. Kirsty Flanagan, Executive Director responsible for Economic Growth Councillor Jim Lynch, Leader of Argyll and Bute Council 8th September 2025 For further information contact: Fergus Murray, Head of Development and Economic Growth fergus.murray@argyll-bute.gov.uk Ishabel Bremner, Economic Growth Manager ishabel.bremner@argyll-bute.gov.uk Appendix 1: Full Visitor Levy Consultation Report. Appendix 2: VL SLWG Terms of Reference Appendix 3: VLSF Terms of Reference Appendix 4: Slides presented at the Members’ Seminar, 1st September 2025