As a visitor levy is a local tax, the level of revenue that it raises will depend, first, on whether a local authority decides to introduce a visitor levy and, secondly, on what percentage rate the local authority sets.

In the business and regulatory impact assessment that accompanied the Visitor Levy (Scotland) Bill, the Scottish Government analysed a range of visitor levy percentage rates and what would be raised with them. As just one example, analysis indicates that if every local authority in Scotland were to introduce a visitor levy at 2 per cent, that would raise around £33.7 million.