They assume no behavioural change and do not predict local authority decisions on whether to implement a levy, what design to adopt, or what rates to set. Nightly Charge (£m) Region £1 £2 £3 £5 £7 3.1 6.2 9.3 15.4 21.6 Aberdeen, Aberdeenshire & Moray Speyside Argyll & the Isles 1.4 2.8 4.2 7.0 9.8 Ayrshire & Arran 1.3 2.7 4.0 6.7 9.3 Dumfries & Galloway 1.3 2.6 3.9 6.5 9.1 Dundee & Angus 1.2 2.3 3.5 5.8 8.1 14.3 28.7 43.0 71.6 100.3 Edinburgh & the Lothians Fife 1.5 3.0 4.5 7.5 10.6 Glasgow & Clyde Valley 6.4 12.7 19.1 31.8 44.5 Highlands & Islands 6.2 12.4 18.6 31.0 43.4 Perthshire 1.0 2.1 3.1 5.1 7.2 Scottish Borders 0.6 1.1 1.7 2.8 3.9 Stirling & Forth Valley 1.5 2.9 4.4 7.3 10.3 8 This document relates to the Visitor Levy (Amendment) (Scotland) Bill (SP Bill 79) as introduced in the Scottish Parliament on 6 January 2026 Table C: Estimated revenue by region based on a fixed, per room charge Source: Great Britain Tourism Survey and International Passenger Survey Nightly Charge (£m) Region £1 £2 £3 £5 £7 Aberdeen, Aberdeenshire & Moray Speyside 1.3 2.7 4.0 6.7 9.4 Argyll & the Isles 0.6 1.2 1.8 3.0 4.2 Ayrshire & Arran 0.6 1.2 1.7 2.9 4.1 Dumfries & Galloway 0.6 1.1 1.7 2.8 4.0 Dundee & Angus 0.5 1.0 1.5 2.5 3.5 Edinburgh & the Lothians 6.2 12.5 18.7 31.1 43.6 Fife 0.7 1.3 2.0 3.3 4.6 Glasgow & Clyde Valley 2.8 5.5 8.3 13.8 19.4 Highlands & Islands 2.7 5.4 8.1 13.5 18.9 Perthshire 0.4 0.9 1.3 2.2 3.1 Scottish Borders 0.2 0.5 0.7 1.2 1.7 Stirling & Forth Valley 0.6 1.3 1.9 3.2 4.5 Impact of proposed changes - Visitors Percentage based approach 36.