Orkney Visitor Levy

Orkney has a population of approximately 22,500 people and welcomes around 450,000 visitors who contribute more than £114M a year to the local economy. However, continuing tourism growth puts pressure on our public services and facilities, natural and cultural heritage and local communities.

On 20 September 2024, the Visitor Levy (Scotland) Act 2024 came into force, giving new discretionary power to local authorities to introduce a visitor levy on overnight stays for the purpose of generating revenue to develop, support or sustain facilities and services which are substantially for or used by people visiting the scheme area for leisure or business purposes (or both).

By enabling local authorities to invest more in tourism facilities and services, the new legislation represents a potentially transformational opportunity to generate benefits for local communities and visitors.

Update 23 September 2025: Orkney Islands Council Decides Against Overnight Visitor Levy

The introduction of visitor levy on overnight stays in Orkney will not go ahead at this time following a recommendation passed at a meeting of the Council’s Policy and Resources Committee on 23 September 2025.

The Council will continue engaging with the Scottish Government and other stakeholders on alternative levy models better suited to island contexts.

Read more: Orkney Islands Council Decides Against Overnight Visitor Levy