Highland visitor levy

At a meeting of the Economy and Infrastructure Committee on 14 November 2024, an outline of a percentage-based Visitor Levy Scheme for the Highland area was approved for statutory public consultation, which ran from 15 November 2024 to 31 March 2025.

View visitor levy guidance, consultation documents and Impact Assessments from the previous statutory public consultation.

Following the statutory public consultation process, at a meeting of the Highland Council on 11 December 2025, it was agreed by elected Members to await the implementation of anticipated new legislation to allow a range of rate options to be considered before making a decision on the implementation of any draft Visitor Levy Scheme.

Independent Consultation Analysis and Impact Assessments

At the meeting of the Highland Council on 11 December 2025, it was agreed to publish the results of independently commissioned work to analyse all percentage-based consultation responses and feedback received, as well as a range of updated impact assessments.

View independent consultation analysis and impact assessments