Dundee City Council is asking for your views on whether the city should introduce a visitor levy. The consultation closes on 27 November 2026.
What a visitor levy is
A small charge added to the cost of staying overnight in paid accommodation - hotels, guest houses, B&Bs, hostels, self-catering properties and short-term lets. Scottish local authorities were given the power to introduce one by the Visitor Levy (Scotland) Act 2024.
It would apply to paid overnight stays only.
Why we are looking at this
Dundee has grown as a place to visit, with real strengths in culture, design, events, and business and conference tourism. It also faces pressures: the visitor season is uneven across the year, and parts of the city centre and the spaces visitors use need continued investment.
At present, the cost of maintaining and improving the things visitors use, public realm, wayfinding, events, visitor information, accessibility improvements, falls almost entirely on the Council's general budget, which is under sustained pressure. A visitor levy would ask people who stay overnight in the city to make a contribution towards those things that protect, enhance and promote the visitor experience in Dundee.
What the money could be used for
Money raised must first be used to deliver the aims of the scheme, and after that only on facilities and services substantially used by visitors. It must be held in a separate account and reported on publicly every year.
It cannot be used to plug general Council budget gaps, and it is not intended to replace existing spending.
The two approaches
The Council has prepared two possible ways a levy could be charged, so that people have something concrete to comment on.
Approach 1 — a percentage of the accommodation cost, proposed at 5% of the room price per night. The charge rises and falls with the price of the stay.
Approach 2 — a fixed amount per night, proposed at £5 per room per night.
Full details of both approaches are set out in the survey.
What happens next
Your views will be reported to elected members. They will help decide whether to proceed at all, and if so, which approach to take and how the scheme should be designed.
If the Council decided to go ahead, the law requires at least 18 months' notice before a levy could start. The earliest it could apply is 2028/29.
How to take part
Online: The survey takes around 10 minutes to complete. You can save your progress and come back to it. You will be asked which of the two approaches you prefer, but you can also tell us you do not think there should be a levy at all. Most questions are optional.
On paper: copies are available at The McManus and the Central Library.
In person: a range of events will be publicised during the consultation period, giving you the chance to give your views face to face.
Details of the engagement events specifically for businesses will be published on the Dundee and Angus Chamber of Commerce events page, which can be accessed at Dundee and Angus Chamber of Commerce | Training and events
Different formats: if you have any additional requirements in order to complete the survey, contact fraser.brown@urbanforesight.com
Your information
You do not have to give your name. We ask for a partial postcode so we can understand where views come from. Responses from organisations may be published in full, including the organisation's name. Individual responses will be reported anonymously. Read our privacy notice.