Consultation on a Tiered Fixed Amount Scheme (2026)
Following an extensive previous consultation in 2024-25 on a percentage-based Visitor Levy Scheme, subsequent legislative changes introduced greater flexibility, enabling local authorities to consider fixed amount and tiered fixed amount approaches. Engagement with tourism and accommodation sector representatives has continued and has informed the development of a revised draft scheme based on a tiered fixed-amount levy charged per room/area, per night.
On 25 August 2026, elected Members approved a new statutory public consultation based on a tiered fixed-amount scheme in accordance with the Visitor Levy (Scotland) Act 2024 and the Visitor Levy (Scotland) Amendment Act 2026.
The public statutory public consultation process will run from 7 September to 30 November 2026.
The formal Consultation form to be submitted and supporting documents, including impact assessments of the proposal and illustrative plan for the use of levy funds, can be accessed by visiting the Highland Council Engagement Portal.
Respond to the Visitor Levy Consultation on our Engagement Portal
Alternative ways to give your views
Those individuals who are unable to fill out a consultation survey online may ask in-person to have one printed at their local Highland library or service point.
Alternatively, paper forms may also be requested by:
- phoning 01349 781020
- emailing visitorlevyconsultation@highland.gov.uk
Completed paper forms will either need to be returned to a service point or posted by mail to the address on the front of the form in advance of the deadline.