Scotland's 'happiest place to live' considering tourist tax which could raise millions for Stirling

Stirling – which was named as Scotland’s “happiest place to live” last month – is considering introducing a tourist tax.

The introduction of a levy scheme would see a set percentage charge on overnight accommodation paid by visitors and tourists.

Tourist tax has also been discussed by councils in Glasgow, Edinburgh and the Highlands after the Visitor Levy (Scotland) Act 2024 was passed by the Scottish Parliament in May.

Stirling Council say a consultation will be undertaken with residents, local businesses, tourist operators and stakeholders, including Loch Lomond and the Trossachs National Park.

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In Scotland, Dumfries was ranked second and 35th overall in Britain followed by Perth in 3rd and 39th respectively.

It will be presented in the autumn, with a further report to be brought to the Council in December 2025 that will seek to approve or dismiss its introduction.

If given the go ahead, it would be subject to a minimum 18-month wait to come into effect meaning the earliest it could be introduced would be June 2027.

Stirling was recently named “the happiest place to live in Scotland” and was ranked 12th overall in the UK, according to Rightmove.

Estimations show a 1% visitor levy could generate between £1.5m and £2.3m each year, while a 5% tax could bank between £5m and £7.5m.

Stirling Council said all money raised would be reinvested locally on facilities and services that are for, or used, by leisure and business visitors.

Research from VisitScotland shows there were a total of 686,000 overnight tourism visits to Stirling and Forth Valley in 2023 and a total overnight tourism spend of £205m.

Stirling Council depute leader, councillor Gerry McGarvey, said: “Tourism is one of the most important sectors in the Stirling economy.

“We are still at the early stages, but we are committed to exploring the potential of the visitor levy scheme and this will involve full public consultation with residents, businesses and visitors throughout 2025.”