The draft scheme outlines ambitious plans to enhance, support and future-proof the region’s visitor economy and has been shaped by the feedback received in-person and online during an extensive public engagement process.
The council is now urging residents and other stakeholders, including the local tourism industry, to get involved in shaping the next stage of the scheme through the public consultation which will start on 13 July.
Using new powers granted by the Visitor Levy (Scotland) Act 2024, the scheme proposes a 5% levy on overnight stays across all forms of paid visitor accommodation in the Stirling Council area.
Over and above the statutory exemptions, the draft scheme also proposes several exemptions to paying the levy including to Stirling Council residents, those in the receipt of carers’ allowance and to visitors staying more than seven nights (through reimbursement).
The draft scheme aims to ensure that Stirling continues to attract visitors all year-round while spreading the benefits more evenly across the region as well as minimising the impact on communities and the environment.
In December 2024, Stirling Council committed to a year-long programme of engagement and consultation to explore the potential introduction of a visitor levy.
The first phase of this engagement ran from March to May 2025 and received 671 responses via online and paper surveys, with additional feedback gathered through a number of community meetings, drop-in events and direct business engagement.
Residents, visitors, businesses and community groups all responded to the consultation, which was promoted widely through mailing lists, libraries, tourism partners, local media, social media and face-to-face engagement.
Initial findings showed broad support among residents (57%) and community groups (75%), with—especially if the levy directly funds improvements to infrastructure, local services, and destination marketing.
The early engagement revealed that the most popular suggested levy rate was 5%, aligning with the proposed rate from most other Scottish local authorities who are consulting on a levy. Priorities for investment included public infrastructure, sustainable transport, toilets and visitor facilities, followed by destination marketing and events.
Following the statutory consultation period, a final version of the scheme will be presented to council in December. If approved, visitor levy income could be invested in priority areas such as:
- Improved infrastructure – including public toilets, sustainable transport, wayfinding and local facilities.
- Destination development – promoting Stirling’s unique story, encouraging longer stays, and supporting local tourism hubs.
- Events and culture – delivering a distinctive events calendar and backing community-led festivals, especially in the low season.
- Business support and skills – helping local businesses grow, improve their digital presence, and develop the workforce of tomorrow.
'Shaped by meaningful and constructive responses'
Stirling Council Leader, Cllr Gerry McGarvey said: said: “Tourism is one of Stirling’s key economic strengths with visitors from across the globe attracted to our world-class built heritage, stunning scenery, outdoor experiences, diverse and vibrant events and much more.
“This draft scheme is about reinvesting in what makes Stirling special so we can continue to grow this key part of the regional economy and maximise the potential benefits of a levy for everyone. It aims to ensure that visitors continue to have a high-quality experience while helping us protect the places and communities they come to enjoy.
“The proposals in the scheme have been shaped by the meaningful and constructive responses we received during the initial engagement exercise, such as the exemption for Stirling Council residents. I would like to thank all those who provided feedback – and the conversation on this important matter continues.
“When the formal consultation launches on 13 July we want to hear from everyone – accommodation providers, community groups, local businesses, and residents – to make sure the final version of scheme works for all of Stirling.”
If approved, the levy would take effect from 1 June 2027, applying to bookings made on or after 1 January 2027. More information on Stirling’s draft visitor levy scheme can be found at www.stirling.gov.uk/visitorlevy and on the Engage Stirling platform.