Legislation to enable councils to impose a tax on overnight stays by tourists to Scotland has been introduced.

If passed by the Scottish parliament, the visitor levy bill will give councils the power to apply a levy on stays in overnight accommodation based on a percentage of the cost of the stay.

The Scottish government insists that all money raised would have to be reinvested locally on facilities and services “substantially for or used” by visitors, “enhancing the tourist experience and benefiting local communities and their economies”.

The tax would apply to almost all types of overnight accommodation, including hotels, self-catering accommodation and campsites. 

The levy would be a percentage of the overnight accommodation cost with the rate set by the local council.

An expert advisory group, facilitated by VisitScotland, will bring together tourism industry bodes and local government to discuss how best any visitor levy can be implemented and to develop national guidance for local authorities, according to the planned legislation.

Under the plans, councils would be required to consult communities, businesses and tourism organisations before putting a visitor levy in place. They would also have to consult on how any revenue raised should be spent.

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