Agenda
Read the Agenda
A Special meeting of the Highland Council will be held in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Tuesday 25 August 2026 at 9.30am.
Webcast Notice: This meeting will be filmed and broadcast over the Internet on the Highland Council website and will be archived and available for viewing for 12 months thereafter.
Yours faithfully
Stewart Fraser
Chief Officer - Legal and Corporate Governance
Business
1. Calling of the Roll and Apologies for Absence
Gairm a’ Chlàir agus Leisgeulan
2. Declarations of Interest/Transparency Statement
Foillseachaidhean Com-pàirt/Aithris Fhollaiseachd
Members are asked to consider whether they have an interest to declare in relation to any item on the agenda for this meeting. Any Member making a declaration of interest should provide some information on the nature of the interest and leave the meeting at the appropriate time. Advice may be sought from officers prior to the meeting taking place.
3. Proposal for a Visitor Levy in Highland
Moladh airson Cìs Luchd-tadhail sa Ghàidhealtachd
There is circulated Report No. HC/24/26 by the Assistant Chief Executive – Place.
The Council is invited to agree:-
i. for the purpose of undertaking statutory public consultation, the Draft Visitor Levy Scheme (as set out in the report and within Appendix 4 to the report) based on a tiered fixed-amount levy per room/area per night;
ii. that officers undertake the statutory public consultation in accordance with the Visitor Levy (Scotland) Act 2024 and the Visitor Levy (Scotland) Amendment Act 2026, and to further develop the Draft Scheme, including refinement of the tiered fixed-amount model, exemptions, governance arrangements and proposed use of revenues, having regard to consultation feedback; and
iii. that a further report be presented to the Highland Council meeting on 10 December 2026 following completion of a 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.