Council has agreed to await new primary legislation from the Scottish Government on how it could design a Visitor Levy Scheme for consultation before deciding the way forward for Highland.
At a meeting of The Highland Council held on Thursday 11 December 2025, Members agreed to await new primary legislation from the Scottish Government on how it could design a Visitor Levy Scheme for consultation before deciding the way forward for Highland.
The Scottish Government intends to introduce new legislation in early 2026 to provide councils with discretionary powers to consider either a percentage-based levy, a single fixed amount, or a range of differentiated amounts based on factors such as time of year or types of accommodation.
Convener of The Highland Council, Cllr Bill Lobban, said: “The Highland Council welcomes the move by the Scottish Government to introduce greater flexibility on how it could design a Visitor Levy Scheme for consultation.
“Our next steps are to evaluate the impact of applying the new charging models being brought forward by the Scottish Government. This assessment will consider a range of matters, including the visitor economy in Highland, income potential, and local impacts.
“An extensive consultation on a percentage model has already been carried out, which gathered over 4000 responses. With that insight we are committed to listening to the concerns raised and feedback received, alongside the potential benefits a Visitor Levy could bring.
“Once available, Council officers will review the new primary legislation, and report back to a future meeting of The Highland Council. It is essential to ensure the Council can propose a Visitor Levy scheme for Highland that is practical and sustainable.”
Any new proposals brought forward to that meeting would need member approval, followed by a 12-week statutory consultation period.
Visitor levy schemes have been approved in Edinburgh, Glasgow, Aberdeen and West Dunbartonshire to date, with 7 other local authorities in active stages of statutory consultation or undertaking early public engagement activities. In addition, 7 other local authorities have decided to pause or are not actively pursuing a Visitor Levy for their areas.
Following extensive statutory consultation, The Highland Council has set out the potential a Visitor Levy could offer the Highlands, which could enable Visitor Levy funds to be directly targeted to initiatives that benefit residents and enhance visitor experiences across Highland.