Aberdeenshire Visitor Levy

What you told us

Aberdeenshire Council carried out a survey between 24 June and 22 July 2025, to gather feedback on a proposed visitor levy in Aberdeenshire. We received 767 responses. The survey results are broken down as follows:

  • 650 individuals and 114 businesses/organisations participated, with 3 responses from unknown.
  • The majority of individual respondents were residents of Aberdeenshire (533), invest in property but do not live in the area (14), followed by business owners (120). Visitors (23), community groups (22), groups of businesses or tourists (14), work in Aberdeen but do not live in the area (12), and others (29).
  • 496 (65%) were not supportive, followed by 217 (28%) were supportive, and 55 (7%) of respondents were unsure about the visitor levy. Overall, the presentation provides a comprehensive overview of the survey results and the various opinions and suggestions from the respondents regarding the proposed visitor levy in Aberdeenshire.
  • If a levy was introduced, there was a mix of respondents on how much this should be, with 424 saying that a levy should not be introduced. Between 1% and 5% received largely average acceptance, with 4% being by far the lowest preference. Many commented that a fixed nightly fee or per-person fee would provide clarity and consistency.
  • The cap on the number of nights was varied, with the majority saying that a levy should not be introduced, and a mix between no preference and 1,3,5,7 nights, averaging similar responses, and more than 7 nights the least preference in terms of number of nights.
  • If a levy was introduced, the questions around the levy being applied to all areas or certain area provided a response of 299 saying all of Aberdeenshire, 272 not sure or no preference and 196 saying specific areas of Aberdeenshire and this largely focused on high tourist areas such as Royal Deeside, Ballater, Braemar and the Cairngorms.
  • 289 said yes that the levy should be exempt for a certain group of people, with 242 not sure or no preference and 236 saying no. The exemptions were largely focused on residents with a strong consensus that residents of Aberdeenshire should not be subject to the tax

Feedback

  • Opposition to Levy: Many respondents view the visitor levy as unnecessary, fundamentally disagreeing with its introduction. There are concerns that it will increase costs for already struggling tourism and hospitality businesses and be unfair to local residents.
  • Economic Context and Cost of Living: The levy is seen as an added cost during a time when individuals and families are already financially stretched.
  • Negative Impact on Tourism: There are fears that the levy will deter visitors and reduce tourism in a region already facing challenges in attracting tourists.
  • Lack of Trust: There is widespread scepticism that the funds raised will be used effectively or reinvested in tourism.
  • Administrative Burden and Complexity: Concerns about the cost and complexity of administering the levy, especially for small businesses.
  • Fairness and Equity: Ensuring the levy is applied fairly, avoiding penalisation of less affluent visitors or small accommodation providers.

Opportunities

  • Public Transport and Facilities: The most popular suggestions for spending the levy include public transport and public facilities (e.g., toilets), which would benefit both visitors and residents.
  • Support for Local Businesses: Emphasis on helping local tourism and hospitality businesses, including support for staffing and accommodation.
  • Environmental Cleanliness: Strong calls for better litter management, more bins, and improved recycling facilities, especially in rural and scenic areas.
  • Infrastructure and Roads: Repeated concerns about the poor state of roads, potholes, and the need for better transport links and bridge repairs.
  • Encouraging Off-Season Tourism: Waiving the levy during quieter months could help attract more visitors, support local businesses, and spread tourism more evenly across the year.
  • Tourist Card or Value Add: Offering a tourist card that provides access to services or discounts, making the levy feel more like a benefit than a tax.

What we're doing

We will report the results of the survey to Full Council, followed by a formal consultation (date to be confirmed).

You can view the original project here: Aberdeenshire Visitor Levy Survey | Engage Aberdeenshire

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