Decision Maker: Finance and Resources Committee

Outcome: For Determination

Is Key Decision?: No

Is Callable In?: No

Date of Decision: August 6, 2025

Purpose:

Content: (1)      Welcomes the Visitor Levy (Scotland) Act 2024, which allows local authorities in Scotland to charge a fee on overnight stays in some types of accommodation calculated as a percentage of the chargeable transaction for accommodation; (2)      Notes the public and stakeholders consultation carried out by Aberdeen City Council; (3)      Instructs the Chief Officer - City Development & Regeneration to take any actions necessary to introduce the visitor levy across Aberdeen at 7%, in accordance with the Visitor Levy (Scotland) Act 2024, from 01 April 2027; (4)      Instructs the Chief Officer - City Development & Regeneration to continue to engage with businesses during the implementation period to better understand the costs of compliance with the Visitor Levy scheme; (5)      Agrees as part of the above mentioned engagement, the Council will review the appropriateness of the proposed administrative retention rate to ensure it remains fair, proportionate, and is evidence-based and delegates authority to the Chief Officer - City Development & Regeneration to set the retention rate in consultation with the Convener of the Finance and Resources Committee; and  (6)      Instruct the Chief Officer - City Development & Regeneration to establish a Visitor Levy Forum within six months in line with the requirements of the Visitor Levy (Scotland) Act 2024.