Fife Council is asking local businesses and communities for views on a potential visitor levy for the Kingdom.

An online consultation and series of drop in events are being held over the next few weeks to give people the opportunity to have their say.

The Visitor Levy (Scotland) Act 2024 allows local councils to charge a percentage rate on accommodation within the scheme’s area. There is flexibility over whether the charge applies to all or part of the local council area, whether it is charged for all or part of the year and can change depending on the purpose of the visit.

Money raised through a visitor levy must be spent on facilities and services that benefit visitors, including leisure and business tourism. This would give the council flexibility to invest in projects that support visitors and local communities.

Potential areas include:

• Tourism infrastructure – e.g. toilets, parking, motorhome facilities, public transport links, signage and trails.
• Attractions and town centres – improving existing sites, developing new visitor experiences, and supporting town centre regeneration projects.
• Events and marketing – helping to attract and support major events and complementary destination marketing activity.
• Community and sustainability projects – local infrastructure improvements, supporting green tourism initiatives, and maintaining existing services.

All spending must align with the Fife Tourism Strategy 2023–2030 and wider council priorities such as sustainability, community wealth building and economic growth. Since residents and visitors use many of the same facilities, the visitor levy also has the potential to benefit Fife residents.

Councillors recently agreed that a thorough early engagement consultation exercise should take place over the coming months to make sure any future decisions on the issue are informed.

Spokesperson for Finance, Economy and Strategic Planning Cllr Altany Craik explained: "We are lucky to live in such a beautiful part of the world and that's supported by the thousands of visitors that come to Fife each year to enjoy everything the Kingdom has to offer.

"Tourism is a very important industry for Fife and we know there are very mixed views on the introduction of a visitor levy.

"There's also lots to learn from others who have already introduced these schemes. So we will be taking the time to make sure we gather all the views and have all the facts and evidence in front of us before we make any decisions."

The consultation over the next few weeks is designed to help the council understand:

• Levels of support or concern about introducing a levy in Fife
• How a levy might best be structured – for example, the percentage rate, number of nights, seasonal considerations or exemptions
• Priorities for how revenue should be spent, such as infrastructure, events, community projects or sustainability initiatives
• Any potential impacts on businesses, communities and visitors

Take part online www.fife.gov.uk/visitorlevy between November 3 and December 19, 2025.

Drop in events have also been organised:

Paper copies of the survey can be requested by emailing: Fife.visitorlevy@fife.gov.uk

Fife Council is due to make a decision on the introduction of a levy scheme in Spring 2026. A statutory consultation on any draft scheme would then follow.