Tourist tax possible for Stirling Council

However, Fiona Campbell, CEO of the Association of Scotland’s Self-Caterers, an organisation which supports self-catering properties, believes Stirling Council must “tread carefully”.

Ms Campbell said: “We have seen that short-term let licensing has been far from plain sailing and the same affected small businesses now look set to become de-facto unpaid tax collectors.

“It is not just operators or overseas visitors who will be impacted but ordinary Scots choosing to visit Stirling will be hit in the pocket too.

“Any levy must be set fairly, have good governance and thoughtful implementation at its core, and monies raised ringfenced for tourist infrastructure only.

“Failure to take these steps could result in a levy that erodes the very industry it is supposedly intended to support.”

Many European countries, including parts of Germany and Spain, already have levies.

Manchester introduced its City Visitor Charge last April to pay for measures aimed at attracting more visitors.

Its £1 per room, per night fee, is estimated to have raised about £2.8m in its first year.

Last month, Highland Council proposed a 5% tourist tax which it says could raise at least £10m a year and Edinburgh is also planning a similar charge which could raise up to £50m.

A final decision on he Edinburgh levy is set to be made in January and the scheme fully implemented by July 2026.