A framework for how revenue raised from a Visitor Levy will be invested in Aberdeen was last Thursday (5 November) agreed at the Council’s Finance and Resources Committee.
The Visitor Levy proceeds will go towards projects to increase overnight stays and visitor value, strengthen year-round demand, improve Aberdeen’s competitiveness, and support a high-quality visitor experience.
Bookings made on or after 1 October 2026 are liable to the Visitor Levy, which will be 7% of the booking cost, and it is expected to raise £6.8million per year.
Finance and Resources Committee convener Councillor Alex McLellan said: “Aberdeen City Council is committed to spending the income from the visitor levy to enhance the visitor experience, attract more conferences and major events, and ultimately fill hotel rooms and provide a boost to the local economy.
“I look forward to working with the Visitor Levy Forum moving forward to develop plans for the additional income”
A report to committee said the Visitor Levy Framework groups proposed investment across four areas:
- Competitive edge;
- Destination marketing, development and Convention Bureau services;
- Destination readiness and improvement;
- The Reserve Fund.
Investment may be delivered through event subvention, open funding programmes, commissioned services or strategic business cases, depending on the nature of the activity. Programmes will be introduced in phases, taking account of confirmed net proceeds, existing commitments, programme readiness, available evidence, affordability and delivery risk.
Proposals will be assessed against common criteria covering visitor benefit, additionality, fit with the scheme and programme objectives, value for money, deliverability and the availability of proportionate evidence. Relevant financial, legal, procurement, subsidy-control, equality, accessibility, environmental and risk requirements will apply before expenditure is authorised.
The report to committee also outlined the transitional arrangements - for stays beginning on or after 1 April 2027, the levy will not apply where there was a booking and payment of any amount, including a deposit, was received before 1 October 2026.