Proposed Visitor Levy for Highland
Background
The Visitor Levy (Scotland) Act 2024 was passed by the Scottish Parliament on 28 May 2024 and received Royal Assent on 5 July 2024. This Act gives local authorities discretionary powers to introduce a visitor levy in their area, for visitors staying in overnight accommodation.
In March 2026, the Visitor Levy (Amendment) (Scotland) Act 2026 Act was passed by the Scottish Parliament and received Royal Assent on 21 May 2026. This introduced additional flexibility, enabling local authorities to apply fixed amount(s) per room/area, per night; a tiered fixed-amount per room/area, per night; in addition to a percentage-based levy.
To accompany the Visitor Levy (Scotland) Act 2024, Guidance on the Visitor Levy for Local Authorities has been published. This statutory guidance was prepared by an Expert Group of stakeholders led by VisitScotland to assist local authorities and others with an interest in a Visitor Levy Scheme and has been updated regularly. A Frequently Asked Questions document has also been prepared by VisitScotland and the Expert Group to inform and assist business owners in local authorities where a Visitor Levy Scheme is being implemented.
The Guidance states that when developing an outline for a potential Visitor Levy Scheme, local authorities should be able to draw a clear link to the objectives of its local tourism strategy and other related strategies. This ensures that any scheme objectives link to wider strategic thinking on the visitor economy, and how any net proceeds raised could best sustain, support and develop facilities or services substantially used for or used by persons visiting the scheme area for leisure or business purposes. We approved the Sustainable Tourism Strategy on 14 November 2024, which also aligns with the National Tourism Strategy.
The Visitor Levy (Scotland) Act 2024 outlines the legislative framework for local authorities to consider introducing a Visitor Levy Scheme. Local authorities must prepare and publish:
- an outline of the proposed scheme
- a statement about the cases and circumstances under the proposal in which the levy is not payable or may be reimbursed
- a statement about the objectives of the proposal, including how the local authority intends to measure and report on the achievement of those objectives
- an assessment of the impacts of the proposal
Anticipated timescales
Implementing a Visitor Levy for Highland is a priority action within the Programme for Our Future Highland 2022 to 2027.
Reflecting the decision of elected members on 25 August 2026, The following timeline is now anticipated with respect to a potential Visitor Levy Scheme for Highland:
- officers to prepare and undertake a statutory public consultation in accordance with the Visitor Levy (Scotland) Act 2024 and the Visitor Levy (Scotland) Amendment Act 2026
- a further report be presented to the December 2026 Highland Council meeting following completion of the statutory public consultation of 12 weeks setting out:
- the outcome of consultation;
- a finalised proposed Visitor Levy Scheme (including recommended levy rate);
- detailed implementation, governance and administrative arrangements and;
- a recommendation on whether to adopt a Visitor Levy in Highland
Should Members decide to proceed, an 18-month implementation period would then be required before a Visitor Levy Scheme could be implemented in Highland.