Editor – I have spent more than 40 years working in Scottish tourism.
During that time I have served as a tourist board quality adviser and business consultant, managed around 30 hostels across the north of Scotland, owned and operated a hostel for more than 20 years, and continue to work within the tourism accommodation sector in Cowal.
Argyll and Bute Council’s consultation on a visitor levy gives us an opportunity to get this right. I support the principle of visitors making a reasonable contribution towards the places they come to enjoy.
My concern is not whether there should be a levy, but whether it is designed in a way that genuinely benefits tourism and treats those responsible for collecting it fairly.
To my mind, any visitor levy should satisfy four simple tests.
First, every pound raised should be invested in improving the visitor experience. Argyll and Bute is blessed with some of Scotland’s finest scenery, yet visitors too often encounter poorly maintained roads and verges, neglected public spaces, overgrown viewpoints, inconsistent signage, and a shortage of clean public conveniences.
If visitors are asked to contribute more, they are entitled to see tangible improvements, not simply the replacement of expenditure that should already be met from existing council budgets.
Secondly, the scheme must be transparent and accountable. The council should publish an annual report showing how much levy has been collected, what it cost to administer, where every pound has been spent and, most importantly, what measurable improvements have been delivered.
Thirdly, the levy must be fair across the accommodation sector. Different types of accommodation operate very different business models. Self-catering businesses and hostels rely almost entirely on accommodation income, whereas many hotels also generate significant revenue from restaurants, bars, and other services.
Whatever model is adopted, the council should be satisfied that it does not unintentionally place one part of the sector at a competitive disadvantage.
Finally, the true cost of collecting the levy should be recognised. Accommodation providers will, in effect, become the council’s unpaid tax collectors.
We will be expected to collect the levy, explain it to guests, maintain records, account for the proceeds, and comply with reporting requirements.
Those responsibilities fall particularly heavily on small, owner-operated businesses.
The consultation rightly considers how accommodation providers should be compensated for administering the scheme. Whatever reimbursement is proposed should reflect the genuine costs involved and be supported by evidence.
The administrative work required to collect a levy does not disappear simply because the amount collected is modest, and the burden is often proportionately greater for smaller operators than for larger organisations with dedicated administrative staff.
Ultimately, the success of a visitor levy should never be measured by the amount of money it raises.
It should be judged by whether visitors leave believing Argyll and Bute is cleaner, better maintained, and an even more enjoyable place to visit, and whether those who collect the levy can demonstrate that it is fair, transparent, and worthwhile.
This consultation is an opportunity to create a scheme that commands public confidence. If visitors are asked to contribute more, they deserve to see exactly what their contribution has achieved.
