The scheme will run in Edinburgh and Glasgow

The offer will be available at premises across the country which are accredited by VisitScotland.

Visitors hoping to benefit from the initiative will be asked to provide receipts for hotels, restaurants and shops.

A spokeswoman for VisitScotland said: "This has been a very difficult year for the industry. It's lost around �500m this year so we hope this offer will give it a boost.

"In the light of recent events in particular our biggest overseas market, the American market, has been very badly hit. They just don't want to get on long-haul flights."

Advertising campaign

The offer is being aimed mainly at visitors from other parts of the UK but will also be open to non-domestic tourists.

Although overseas visitors only account for two million of Scotland's 13 million annual visitors they are responsible for roughly 30% of tourism revenue.

VisitScotland is teaming up with no-frills airline Go and east coast rail firm GNER to offer cheap links from Bristol, Manchester, Newcastle, Yorkshire, Northern Ireland and the Republic of Ireland.

These areas will also be targeted in a �500,000 media advertising campaign.

The tourist body hopes the offer will enjoy the same level of success to a similar promotion in London last June, when singer Lulu helped give away 100 Scottish holidays for �10.