With this initiative, Glasgow joins a growing trend in Europe, where numerous cities have implemented tourist taxes to manage the impact of mass tourism and fund improvements to local infrastructure and services. For example, Amsterdam levies a 12.5% tax on accommodation rates, the highest in the European Union, which can translate into an additional charge of up to 21.80 euros per person per night. 

In Italy, cities such as Rome and Venice have also introduced tourist taxes. Rome uses these funds to ensure the sustainability of tourism and the quality of life of its residents. Venice, meanwhile, has implemented a €5 access fee for visitors who do not stay overnight in the city, with the aim of protecting its historical-cultural heritage. 

France has more than 50 cities that have implemented this additional tax, with rates ranging from 20 cents to 4 euros per night, depending on the city and the category of accommodation. The most touristic cities, such as Paris and Lyon, use this money to maintain tourist infrastructures. 

In Spain, the application of the tourist tax is progressing at a slow pace and, for the moment, it is only applied in two communities: Catalonia and the Balearic Islands. Catalonia was the first community where it began to be charged, specifically in 2012, and the rate can reach 6.75 euros per night, although it depends on the type of accommodation and the time of year. Prices can be consulted on the website of the Generalitat. 

The implementation of tourist taxes has become a key tool for cities to balance the economic benefits of tourism with the need to maintain the quality of life of residents and preserve cultural and natural heritage. These measures seek to ensure that tourism is sustainable and that local communities can effectively manage the flow of visitors.

In the case of Glasgow, the proposal for a 5% levy on accommodation rates reflects a strategy to generate additional revenue to be used to improve public services and infrastructure used by both residents and tourists. The public consultation phase will allow stakeholders, including citizens, businesses and tourism organizations, to express their views and contribute to the final design of the measure.

It is important to note that the implementation of tourism taxes is not a one-size-fits-all solution for all destinations. Each city must consider its specific characteristics, the volume of tourists it receives and the needs of its local community when designing and implementing these taxes. The experience of other European cities offers valuable lessons on best practices and potential challenges associated with the introduction of tourism taxes.

As more cities adopt these measures, it is likely that we will see greater standardization in the application of tourist taxes across Europe. However, it is also essential that local authorities maintain an open dialogue with all stakeholders to ensure that the policies implemented are fair, equitable and effective in achieving their objectives.