Glasgow City Council has approved plans to implement a 5 percent tax on overnight stays in the city as of January 2027.

The “tourist tax” would apply to all hotels, holiday lets and hostels, with the average fee expected to be approximately £4.83.

“The local authority hopes to raise around £16m per year via the tax, which it says will go towards infrastructure improvements and events in the city,” reported the BBC.

“Glasgow accommodation providers would be liable for the levy and required to submit quarterly reports – with potential penalties for non-compliant organisations. Businesses would retain 1.5 percent of the funds collected to cover their own costs.”

Edinburgh was the first Scottish city to introduce a tourist levy in 2024, and other areas of Scotland such as Highland, and Argyll and Bute are considering the tax.

Elsewhere, the Western Isles authority Comhairle nan Eilean Siar abandoned proposals for a proposed visitor charge this week, while 79 percent of local residents consulted by South Ayrshire Council opposed similar proposals.