Visitor Levy

Visitor Levy Consultation

The Visitor Levy (Scotland) Act 2024 was passed by the Scottish Parliament on 28 May 2024 and received Royal Assent on 5 July 2024. This Act gives local authorities discretionary powers to introduce a visitor levy in their area, for visitors staying in overnight accommodation.

To accompany the Visitor Levy (Scotland) Act 2024, Guidance on the Visitor Levy for Local Authorities has been published. This guidance was prepared by an Expert Group of stakeholders led by VisitScotland to assist local authorities and others with an interest in a Visitor Levy Scheme.

The Guidance states that when developing an outline for a potential Visitor Levy Scheme, local authorities should be able to draw a clear link to the objectives of its local tourism strategy and other related strategies. This ensures that any scheme objectives link to wider strategic thinking on the visitor economy, and how any net proceeds raised could best sustain, support and develop facilities or services substantially used for or used by persons visiting the scheme area for leisure or business purposes.

Guidance on the Visitor Levy

We approved the Sustainable Tourism Strategy on 14 November 2024. This strategy aligns with the National Tourism Strategy.

The Visitor Levy (Scotland) Act 2024 sets out the legislative framework for local authorities considering whether to introduce a Visitor Levy Scheme. Local authorities must prepare and publish:

  • an outline of the proposed scheme
  • a statement about the cases and circumstances under the proposal in which the levy is not payable or may be reimbursed
  • a statement about the objectives of the proposal, including how the local authority intends to measure and report on the achievement of those objectives
  • an assessment of the impacts of the proposal

Visitor Levy Impact Assessments

Consultation

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

Visitor Levy Consultation Document

Visitor Levy Consultation

Frequently Asked Questions

Independent Consultation Analysis and Impact Assessments

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

Timescales

Implementing a Visitor Levy for Highland is a priority action within the our Programme for our Our Future Highland 2022 to 2027.

The following timeline is now anticipated with respect to a potential Visitor Levy Scheme for Highland:

  • Await the outcome of intended new primary legislation for either a single fixed amount or a range of fixed amounts for different purposes or areas as currently being considered by Scottish Parliament through the Visitor Levy (Amendment) (Scotland) Bill
  • Council officers will continue to engage with industry stakeholders in the Visitor Levy Reference Group in the intervening period to consider any new legislative powers that may come forward
  • A report will be brought to a future meeting of the Highland Council to decide the way forward for Highland
  • Should new proposals for a Visitor Levy Scheme be agreed by the elected members of the Highland Council, a 12-week statutory consultation would then be undertaken
  • A report would then set out the findings from the statutory consultation and invite Members to decide whether to proceed with a Visitor Levy Scheme for Highland
  • Should Members decide to proceed, an 18-month implementation period would then be required before a Visitor Levy Scheme could be implemented in Highland

Related Downloads

Related pages