Millions of Scots planning to jet off on their summer holidays will face a new tourism tax from today.

Holidaymakers planning to relax in the Balearic Islands - including popular destinations Ibiza and Majorca will be made to pay a daily fee which came into force this morning.

Visitors will be forced to pay two euros a day in five star hotels and one euro or under per day for three star hotels, hostels and shelters.

Hundreds of Scottish families will be met with upfront bills when they arrive at their hotel receptions today.

A typical two week holiday for a family of four could set travellers back £70.

Authorities agreed to the new duty charge back in March as part of 'sustainable tourism' drive.

Children under 16 will not be charged for their stay and the charge halves after the ninth day.

Discounts of up to 50 per cent will also be offered to those travelling in low seasons.