Residents and businesses are invited to help shape plans for a future Visitor Levy scheme in Highland.
Today (Tuesday 25 August), The Highland Council agreed at a Special Meeting to launch a public consultation on a new tiered fixed-amount Visitor Levy proposal that could generate around £9 million a year to support, develop and sustain tourism infrastructure, local communities and visitor services across the Highlands. The statutory 12-week public consultation to gather views from residents, businesses and communities across the Highlands will launch early September.
Councillors approved the draft scheme for consultation following recent changes to Scottish legislation, requested by The Highland Council, that give Council’s greater flexibility in how a Visitor Levy can be designed. This reflected concerns raised by the tourism industry about a percentage-based levy during earlier consultations on the scheme
At this stage no decision has been made to introduce a Visitor Levy in Highland. The consultation offers the opportunity to help shape the final proposals before any future decision is made by The Highland Council.
Convener of The Highland Council, Councillor Bill Lobban, said: “We have taken time to carefully consider the feedback received from our previous consultation. It is a challenge to provide a Visitor Levy proposal that addresses all the matters which arose; however, the new tiered fixed-amount proposal offers a practical approach for both visitors and accommodation providers to understand and administer.
“Tourism is one of Highland's greatest economic strengths, supporting thousands of jobs across the region. However, the continued growth in visitor numbers also places increasing demands on infrastructure, public services and our environment.
“A Visitor Levy has the potential to provide a new source of controlled funding that could be reinvested directly into our communities and visitor economy, helping to improve facilities, services and the visitor experience across Highland.
“This consultation is an opportunity for residents and businesses to review the draft proposals, share their views and help shape any future decision. We are committed to listening carefully and taking on board the views of local people and businesses, and their feedback will play an important role in ensuring that any future introduction of a Visitor Levy reflects local priorities and supports the long-term sustainability of Highland as a world-class destination.”
Proposed Visitor Levy model
The draft proposal is based on a tiered fixed-amount Visitor Levy, per room/area per night, rather than a percentage charge on accommodation costs:
- A levy of £5 per room/area per night could apply to hotels, guest houses, B&Bs, rooms in houses, short-term lets and similar accommodation.
- A levy of £2 per room/area per night could apply to hostels, campsites and Caravan Parks.
- The levy would apply across the whole Highland Council area.
- It is intended that the Highland Visitor Levy will apply for only nine months of the year, excluding the months of December, January and February.
- Accommodation providers would retain 5% of the levy collected to help cover administration costs.
The updated proposal reflects feedback gathered through consultation and engagement activities, including discussions with industry stakeholders over the summer. A tiered fixed-amount model was favoured for its simplicity for both businesses and visitors.
How funds could be spent
If a Visitor Levy is introduced, revenue raised would be reinvested in developing and sustaining services that support communities and the long-term stability of the visitor economy.
Indicative investment priorities include:
- 50% for visitor management, infrastructure and services.
- 15% for community-led projects and initiatives that help communities benefit from tourism.
- 20% for culture, heritage and events.
- 15% for business development, skills and workforce support.
- As required by the legislation, a Highland Visitor Levy Forum, involving businesses, communities and tourism organisations, would be established if the scheme is approved. The Forum would provide advice on the operation of the scheme, investment prioritisation, use of levy proceeds and future reviews of the Visitor Levy scheme.
Next steps - A 12-week statutory public consultation on the draft proposal will begin early September. Feedback gathered during this period will inform a final decision, which will return to The Highland Council for consideration in December 2026.
At the December 2026 meeting of Full Council, should a Visitor Levy scheme be agreed, a statutory 18-month implementation period would follow.