Occupancy and revenue in Scottish hotels has fallen compared to the rest of the UK, according to a report.

Accountant and business advisers PKF found that occupancy in Scotland fell by 0.1% during March compared with an increase of 2.7% in regional UK.

Occupancy was also up 1.3% in England and up 7.4% in Wales.

The firm’s monthly hotel survey also found that revenue fell in Scotland by 0.7% to £42.14 whereas in regional UK revenue rose by 0.8% to £41.15.

But the survey showed that Aberdeen is bucking the Scottish trend and had an increase of occupancy of 0.1% to 75.8% and an increase in revenues of 7.4% to £58.74.

Glasgow also fared well during March with an increase in revenue of 4.6% to £45.99 despite a fall in occupancy of 1.9%.

Unusually Edinburgh recorded a drop of 3.9% to 66.4% at the same time that revenue fell by 8.9% to £43.66.

Inverness increased occupancy by 8.5% to 69.2% but revenue fell by 0.4% to £24.96.

Alastair Rae, a partner in the real estate and hospitality sector at PKF, said: "These figures reveal the fragility experienced in the Scottish hotel sector with falls in occupancy and rooms yield against the UK wide trend of an increase in both.

"Occupancy is the lowest among the four UK regions whilst revenue, which is usually higher overall in Scotland, is now on a par with the rest of Britain.

"It is clear that the sector in Aberdeen continues to thrive with improving occupancy at the same time that revenue is increasing. Glasgow is performing well with a strong increase in revenue which is likely to have caused the small decrease in occupancy.

"Whilst a single month is never an indication of a trend it is notable that Edinburgh’s occupancy and revenue numbers should both have dropped during March.

"Given that Edinburgh City Council is once again considering a bed tax on hotels in the capital it should be noted that the sector remains fragile and is prone to performance fluctuations and rising costs.

"It would be unwise to read too much into one month’s figures but it is clear that the sector continues to face considerable instability, mirroring the uncertainties in the wider economy. There is no reason to assume that 2012 will be a great year for Scottish hotels at this stage."