Council consults on Visitor Levy for Moray
Moray Council is inviting residents, tourism businesses, visitors and stakeholders to have their say on whether a Visitor Levy should be introduced in Moray.
The consultation, which is now open and runs until 31 October 2026, is the next stage in gathering views on the potential introduction of a Visitor Levy and how it could operate locally. No decision has been made on whether a levy will be introduced.
The Visitor Levy (Scotland) Act 2024 gives local authorities the option to introduce a levy on overnight accommodation in their area. Further legislation passed in 2026 has provided councils with greater flexibility in how a levy could be charged, including the option of a fixed amount per night or a percentage of accommodation costs.
Moray Council is now looking for feedback from a wide range of people, including local residents, tourism and hospitality businesses, visitors, community organisations and other interested stakeholders. The views gathered will help inform future decision-making by the Council.
If the Council decides to move forward with a Visitor Levy, feedback from this consultation and other engagement activity would help shape a draft scheme. That draft scheme would then be subject to a further public consultation before any final decision is made.
Under Scottish legislation, income generated through a Visitor Levy must be ring-fenced and spent on facilities and services used by visitors. This could include investment in visitor infrastructure, destination marketing, tourism product development, events and festivals, and projects that enhance the overall visitor experience.
A potential Visitor Levy could also support the priorities set out in Moray Tourism 2036, the region's ten-year strategy for tourism development, where these align with the purposes permitted under the legislation.
Moray Council Leader, Cllr Kathleen Robertson, said: “It’s important that we hear from as many people as possible before any decisions are made. This consultation is an opportunity for residents, tourism businesses, visitors and other stakeholders to share their views on whether a Visitor Levy is right for Moray and, if so, how it could work.
“No decision has been made at this stage. The feedback we receive will play an important role in helping us understand the potential benefits, challenges and impacts of a Visitor Levy for Moray.”
In addition to the online consultation, Moray Council will hold a programme of engagement events later this year, providing further opportunities for people to learn more about the proposals and share their views.
The consultation is open until 31 October 2026. More information about the consultation and the Moray Tourism 2036 strategy and to take part visit the dedicated online space here.