What the New Tourist Tax Could Mean for Your Next Holiday

Perth and Kinross Council is once more consulting on the introduction of a Visitor Levy. The consultation is now open and runs to 11 November 2026.

The proposal is to introduce a Visitor Levy of £4 per night per room/space for every night of a stay. There is no cap on the number of nights. It will apply all year round and across the whole of Perth and Kinross. It will apply to all types of paid accommodation – hotels, guesthouses, B&Bs, self-catering, hostels, caravan parks, campsites..

We believe this tax would be a bad idea for our industry and, more importantly, for you, our guests.  It is a little-known fact that this Levy will apply to ALL our customers, even those who live in the Perth & Kinross Council area and the rest of the UK. 

We're asking for your help to inform Perth and Kinross Council of your thoughts and objections (or support) by completing their consultation form here. 

Why We Believe Holiday Parks Should Be Exempt

1. It Hurts Domestic Tourism and Families 

Holiday parks are all about making holidays affordable, a new tax would make your stay more expensive. 

2. The Rules Are Unclear 

The new law is confusing, especially when it comes to holiday parks.

• How do you define "overnight accommodation" for privately owned motorhomes on a pitch or static caravans that are rented out?
• The government is still trying to figure out how to handle motorhomes on journeys with multiple stops. This adds a lot of confusion and extra work for park owners.

3. It's a Burden on Small, Family-Run Businesses 

Unlike big hotel chains, most holiday parks are small, family-run businesses, asking them to act as tax collectors and set up complex new systems would be a huge and impractical burden.

4. The Tax Doesn't Help the People Who Pay It 

• Many holiday parks are in rural areas outside of towns and cities. So, even if the tax money is spent on local services, it's unlikely to benefit the park or its guests directly.
• The levy could even fund off-park parking for motorhomes, creating unfair competition and encouraging people to avoid holiday parks altogether.

5. Your Stay Isn't Always a Holiday

People use holiday parks for all sorts of reasons—to visit family in hospitals, to get respite from being a carer, or just to have a wall-earned break. The levy ignores the fact that a stay at a holiday park isn't always for leisure.