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Thank you for taking part in this survey.

This survey is seeking input from businesses in Dumfries & Galloway to obtain opinions on the potential introduction of a visitor levy in Dumfries and Galloway. By taking part you can provide valuable feedback, including any concerns you may have and how the future introduction of a levy might be designed to ensure it benefits Dumfries & Galloway.

Under the Visitor Levy (Scotland) Act 2024, local authorities have been given the power to introduce a levy to be charged at a small percentage rate on the purchase of overnight accommodation. The legislation specifies that people receiving certain disability-related benefits will be exempt from paying the visitor levy. Similar visitor taxes are already common across Europe and the US.

Any levy would only be introduced after consultation with local communities, citizens, visitors and businesses, and the earliest it could start in Dumfries and Galloway would be 2028.


This survey is being conducted on behalf of Dumfries & Galloway Council by independent market research company 56 Degree Insight in accordance with the Market Research Society Code of Conduct.

All of your responses will be treated as confidential, click here to view 56 Degree Insight's privacy policy
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