Chamber and committees

The Scottish Government monitors tourism sector performance through a range of data sources and stakeholder intelligence. The tourism sector is performing strongly in many areas, including short-term let accommodation - with the number of Scottish short-term let listings in March 2026 10% higher than in March 2025 and 8% higher than pre-pandemic levels in 2019. Guest nights booked in short-term lets also increased by 11% in 2025 compared with 2024, and were 4% higher in June 2026. This compares favourably with the UK as a whole, where demand declined slightly (down 1%). Short-term let occupancy rates in June 2026 (57%) remained stable compared with the previous year and continued to exceed the UK average (47%).

Business and regulatory considerations were one of the impact assessments undertaken during development of the licensing scheme. Since short-term let licensing commenced in 2022, we have already provided written and verbal updates to Parliament in 2023 and 2025, as well as a report published in 2024. In addition, licensing authorities will conduct their own impact assessments as they periodically review, consult and update their policy statements.

The Visitor Levy (Scotland) Act 2024 requires Scottish Ministers to review and report on the operation of the Act, as soon as reasonably practicable 3 years after the first levy scheme comes into effect. The report must set out an assessment of the impact of visitor levy schemes on businesses and communities.