Council Gearing Up For Highland Visitor Levy Consultation

5th September 2024

The Highland Council is reaching an important milestone in the preparation of introducing a visitor levy in Highland.

Following an extensive consultation in 2019 - in which 6,600 residents, businesses and visitors responded. The Council agreed to the principle of implementing a visitor levy in Highland as means of securing investment for the sector and helping Highland become more resilient and sustainable.

This is reflected in the visitor levy being identified as a priority action within the Council's Programme ‘Our Future Highland 2022-2027’.

Economy and Infrastructure Committee Chair, Cllr Ken Gowans said: "Tourism is one of our most important sectors and the levy would form an essential part of how we sustain, maintain and develop the services and infrastructure which the sector relies on.

“The upcoming consultation will give everyone the opportunity to put forward their views on how a levy scheme should operate and what the proceeds should be spent on.

“We recognise that this consultation will only be one stage in the process, and we will be building up on ongoing opportunities for representatives from across the region to feed in and shape how the levy can be delivered."

The Visitor Levy (Scotland) Act 2024 received Royal Assent and was enacted on 5 July following a 3 stage process which formally commenced in May 2023. The Act sets out the framework in which visitor levy schemes in Scotland must be prepared and operated. Statutory guidance is also being prepared, led by VisitScotland which will provide further parameters and is expected to be published during September 2024.

As set out in the legislation, local authorities must publish an outline visitor levy scheme for consultation and consider feedback prior to deciding on whether or not to introduce a levy. Should the Council agree to introduce a levy, an 18-month implementation period will then begin before the levy scheme becomes operational. It is anticipated that the Act will come into force this autumn. The Highland Council is expecting to launch its 3-month consultation during the last quarter of 2024. This will be widely promoted, and we will be encouraging anyone who has an interest to submit their comments via an online portal.

A page dedicated to the Visitor Levy has been published on the Council’s website which includes key information about the legislation, the process so far and next steps. A link to the consultation will be available on this page once made public.