Same country, five different tourist taxes: what is Scotland really trying to achieve?

Adaptive management.

Author  Goran Rihelj

14. July 2026.
When a state introduces the possibility of charging a tourist tax, the simplest way is to prescribe a single rate and apply it across the entire territory. Scotland has chosen a completely different approach. Instead of a single national tourist tax, it has created a legal framework within which each local authority decides for itself whether it needs such a tool, in which areas it will apply it, how much it will charge,...
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Author  Goran Rihelj

14. July 2026.