Issue - meetings

(1)      Welcomes the Visitor Levy (Scotland) Act 2024, which allows local authorities in Scotland to charge a fee on overnight stays in some types of accommodation calculated as a percentage of the chargeable transaction for accommodation;

(2)      Notes the public and stakeholders consultation carried out by Aberdeen City Council;

(3)      Instructs the Chief Officer - City Development & Regeneration to take any actions necessary to introduce the visitor levy across Aberdeen at 7%, in accordance with the Visitor Levy (Scotland) Act 2024, from 01 April 2027;

(4)      Instructs the Chief Officer - City Development & Regeneration to continue to engage with businesses during the implementation period to better understand the costs of compliance with the Visitor Levy scheme;

(5)      Agrees as part of the above mentioned engagement, the Council will review the appropriateness of the proposed administrative retention rate to ensure it remains fair, proportionate, and is evidence-based and delegates authority to the Chief Officer - City Development & Regeneration to set the retention rate in consultation with the Convener of the Finance and Resources Committee; and 

(6)      Instruct the Chief Officer - City Development & Regeneration to establish a Visitor Levy Forum within six months in line with the requirements of the Visitor Levy (Scotland) Act 2024.

With reference to article 14 of the minute of meeting of 12 February 2025, the Committee had before it a report by the Executive Director of City Regeneration and Environment which sought a decision on whether and how to proceed with the visitor levy in Aberdeen.

The report recommended:-

that the Committee –

(a)      note the public consultations and key stakeholders that have been consulted on the outline proposal in section 3.22;

(b)      note the key points from these consultations in section 3.23-3.25 with a full summary provided in Appendix B - Aberdeen City Council Consultation response July 2025;

(c)      note the absolute earliest date that Aberdeen City Council could introduce a visitor levy is 01 April 2027;

(d)      note the timeline and actions in section 3.5 if a decision is made to proceed with the visitor levy proposals or with modifications to those proposals;

(e)      decide whether or not to take forward a Visitor Levy for Aberdeen and decide upon a rate in the range of 5% to 10% in line with the scheme outlined, or with modifications; and

(f)       instruct the Chief Officer – City Development and Regeneration to take any actions necessary to implement the decision made under recommendation 2.5; and in accordance with the Visitor Levy (Scotland) Act 2024.

The Convener, seconded by Councillor Greig, moved:-

that the Committee –

(1)    welcome the Visitor Levy (Scotland) Act 2024, which allows local authorities in Scotland to charge a fee on overnight stays in some types of accommodation calculated as a percentage of the chargeable transaction for accommodation;

(2)    note the public and stakeholders consultation carried out by Aberdeen City Council;

(3)    instruct the Chief Officer - City Development & Regeneration to take any actions necessary to introduce the visitor levy across Aberdeen at 7%, in accordance with the Visitor Levy (Scotland) Act 2024, from 01 April 2027;

(4)    instruct the Chief Officer - City Development & Regeneration to continue to engage with businesses during the implementation period to better understand the costs of compliance with the Visitor Levy scheme;

(5)    agree as part of the above mentioned engagement, the Council will review the appropriateness of the proposed administrative retention rate to ensure it remains fair, proportionate, and is evidence-based and delegates authority to the Chief Officer - City Development & Regeneration to set the retention rate in consultation with the Convener of the Finance and Resources Committee; and 

(6)    instruct the Chief Officer - City Development & Regeneration to establish a Visitor Levy Forum within six months in line with the requirements of the Visitor Levy (Scotland) Act 2024.

Councillor Brooks, seconded by Councillor Farquhar, moved as an amendment:-

that the Committee –

(1)    note that the premise and term “Visitor Levy” makes no exemption for Aberdeen citizens using city accommodation after a night out (Weddings, Xmas parties, etc);

(2)    note in Appendix B, the summary outcome is that a majority of respondents disagreed with Aberdeen City Council implementing a visitor levy, and a plurality of residents were not in favour;  ...  view the full minutes text for item 12