Fife tourism tax: public and business get their say on plans for contentious levy
A series of drop-in events have been unveiled as Fife Council begins consultation on a potential visitor levy for the Kingdom.
The local authority is considering introducing the contentious tax on tourists which could rake in up to £10m, depending on the level it is set at - if it goes ahead.
The Cabinet committee green-lighted a proposal to start a consultation process, but any levy may not come into force until 2028. There are defined timescales for draft reports, consultations with the region’s tourism industry players, communities and residents, and councillors’ debate before any decision is made.
The Visitor Levy (Scotland) Act 2024 allows local councils to charge a percentage rate on accommodation within the scheme’s area. There is flexibility over whether the charge applies to all or part of the local council area, and even whether it is charged for all or part of the year. Money raised through it must be spent on facilities and services that benefit visitors, including leisure and business tourism.


That could include infrastructure such as toilets, parking, motorhome facilities, public transport links, signage and trails; improving town centre attractions, and developing new visitor experiences, supporting regeneration projects, and staging more events to bring people into the Kingdom.
The process gets underway with an online consultation and series of drop in events are being held over the next few weeks to give people the opportunity to have their say.
Councillor Altany Craik, spokesperson for finance, economy and strategic planning, said: "We are lucky to live in such a beautiful part of the world and that's supported by the thousands of visitors that come to Fife each year to enjoy everything the Kingdom has to offer.
"Tourism is a very important industry for Fife and we know there are very mixed views on the introduction of a visitor levy. There's also lots to learn from others who have already introduced these schemes. So we will be taking the time to make sure we gather all the views and have all the facts and evidence in front of us before we make any decisions."


The consultation over the next few weeks is designed to help the council understand levels of support or concern about introducing a levy, how it might be structured, priorities for spending the revenue it generates, and the potential impacts on businesses, communities and visitors.
Drop in events include one at Kirkcaldy Galleries on Tuesday, November 18 from midday to 4:00pm; Lomond Centre, Glenrothes, on Tuesday 25th from 2:00pm to 6:00pm; St Andrews Town Hall on Thursday 13th from 10:00am to 3:00pm; Crail Town Hall on Thursday 27th from 10:00am to 4:00pm; Lochore Meadows’ Willie Clarke Centre on Thursday, December 4 from 10:00am to 2:00pm; the Larick Centre in north-east Fife on Monday, December 8 from 12:00pm to 4:00pm; and Leven’s Aurrie Mor on Tuesday, December 16 from 10:00am to 2:00pm
You can also take part in the online survey at www.fife.gov.uk/visitorlevy between November 3 and December 19. Paper copies can be requested by emailing: [email protected]
The first online consultation will run until November and be followed by a draft scheme for councillors to consider early in 2026 - but with no guarantee that a levy will be introduced.
The feedback is set to be discussed at committee in March 2026, and there will then be a three-month long formal consultation before another report lands on councillors’ desks next August.
