The following looks specifically at the example of Fife:
Potential visitor levy income for Fife from percentage ratePercentage charge1%2%3%5%7%Possible income (£m)2.14.16.210.314.4Potential visitor levy income for Fife from per person per night fixed amountPer person, per night night£1£2£3£5£7Possible income (£m)1.53.04.57.510.6Potential visitor levy income for Fife from per room fixed amountFixed per room£1£2£3£5£7Possible income (£m)0.71.32.03.34.6This shows that, despite the concerns of the tourism sector, a per-person, per-night charge has the potential to bring in considerably more than a levy based on a per room charge.