‘Tourism tax’ fact-finding exercise launched in the Borders

Thursday December 4th 2025

Scottish-Borders-Council

Scottish Borders Council headquarters

Written by Local Democracy Reporter, Paul Kelly

A working group has been established by Scottish Borders Council to consider the implications of introducing a ‘tourism tax’ in the region.

A visitor levy is a charge on paid, overnight accommodation, such as hotels and bed and breakfasts.

Edinburgh is the first city in Scotland to implement one, starting from July next year, with a five per cent charge on accommodation costs.

The revenue from this levy will be used to support local facilities and services, with a portion earmarked for affordable housing and other initiatives that benefit both residents and visitors.

At a meeting of Scottish Borders Council on Thursday, December 4, Councillor Scott Hamilton, the deputy leader of SBC, said: “A visitor levy officer working group has been charged by the council management team with gathering information to fully understand the potential implications of a visitor levy in the Scottish Borders.

“It is sensible in advance of any policy recommendations coming to elected members that officers fully understand the potential advantages and disadvantages of such a levy being introduced.


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“The experiences of other councils who have already looked at this matter will be very helpful in this regard.

“No decision on the implementation of a visitor levy in the Borders has been taken, the work is purely of a fact-finding nature and would be normal practice before any report is brought before council.”

The response follows an open question placed by Galashiels SNP councillor Fay Sinclair.

Dumfries & Galloway Council has already carried out a consultation on the potential impact of a visitor levy there.

In response hospitality, tourism, and wedding businesses lodged their opposition to proposals.

A letter signed by several major employers expressed concern it would harm small businesses, discourage overnight stays and risk jobs.

The council has said it will take on board any feedback received and that no decision will be made until next year.

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