On Tuesday 28 May 2024, the Scottish Parliament passed legislation introducing the Scottish Visitor Levy ("the Levy"), commonly referred to as the "tourist tax". The legislation opens the door for local councils in Scotland to introduce a tax on overnight accommodation should they choose to do so. It is expected that providers of overnight accommodation can begin to collect the sum from visitors from Spring 2026, should their local council decide to implement the Levy. All money raised by the Levy will be reinvested in services and facilities largely used by tourists and business visitors.