COUNCILLORS have been recommended to continue to delay a decision on whether to implement a visitor levy for Argyll and Bute.
The authority paused the process in September to seek further clarity on potential changes to legislation which would give councils greater flexibility.
The Scottish Government announced an amendment bill earlier this month which, if passed, would allow the council to consider a fixed amount or a percentage rate. It is hoped that the bill will pass through the Scottish Parliament during the current term.
Council officials have now recommended that the process continues to be paused, while an additional three business representatives are added to the Scottish Visitor Levy Forum.
The council will hold a special full meeting, with a report on the visitor levy on the agenda, on Thursday, January 29.
Executive director Kirsty Flanagan said: “The council decided to pause the Visitor Levy introduction following a 12-week consultation period at its meeting in September 2025.
“This decision was made with the knowledge that the Scottish Government was minded to introduce a visitor levy amendment bill to provide councils with additional flexibility on how they could introduce a visitor levy. This amendment has now been introduced with a target date for enactment by the end of March 2026.
“The amendment bill has also been introduced in response to industry concerns expressed locally, and directly to the Scottish Government on how a levy could be implemented.
“The council, at its meeting in November 2026, decided to change the membership of the Shadow Visitor Levy Forum (SVLF) to help inform the consideration of options for the possible introduction of visitor levy. SVLF has subsequently met twice since November with future meetings also scheduled to take place in 2026.
“The SVLF has recommended to the council that additional business representation be added to help inform the consideration of options before a decision is made by the council.
“Furthermore, it was noted at the Argyll and Bute Council meeting on November 26 that the council leader (Councillor Jim Lynch, SNP, Oban South and the Isles) had written to both the UK and Scottish Government and responses were awaited.
“Given the timing of the Visitor Levy Amendment Scotland Bill and possible changes that could occur as it proceeds through the Scottish Parliament it is recommended that work continues in the interim period to look at options for future consideration by members in consultation with the SVLF at the council meeting in April 2026.”
Ms Flanagan added: “This work will be informed by further meetings with the SVLF with a further recommendation that additional business representation be added to the forum.
“It is then intended that a further report be prepared for the council to decide on the introduction of the visitor levy following the meeting in April 2026.”
