The Highland Council agree next steps for Visitor Levy scheme

26th June 2026

The Highland Council has agreed to continue working with the tourism industry to co-design a draft Visitor Levy scheme for the Highlands.

It follows the Council securing greater flexibility from The Scottish Government on how a Visitor Levy could be applied and administered, after feedback from accommodation providers and industry groups across the Highlands about a percentage-based charge.

Amendments to the Visitor Levy (Scotland) Act 2026, due to come into force on 22 July, allows the Council to choose between:

a percentage-based charge, or
a fixed amount (or a range of fixed amounts) based on per room, per night on overnight accommodation.
At today’s meeting (Thursday 25 June) of The Highland Council, members agreed to continue engagement with the tourism industry to gather evidence and help shape proposals for a Visitor Levy scheme. This work will be supported by an economic impact assessment on fixed rate options, due to be completed by the autumn, which complements a similar assessment on a percentage-based levy already published.

A Visitor Levy would raise additional funding from overnight visitors to help develop, support and sustain facilities and services used by visitors, while supporting sustainable tourism and local communities.

A further report will be presented to members as soon as is practicable, setting out proposals for a Visitor Levy scheme and seeking approval to launch a formal consultation. If agreed, a statutory consultation will run for 12 weeks before any final decision is made.

Convener of The Highland Council, Councillor Bill Lobban, said: “We listened carefully to the strong feedback from accommodation providers and the public and asked the Scottish Government for more flexibility. This change means we can design a Visitor Levy that reflects the unique nature of the Highland tourism economy.

“A Visitor Levy has the potential to present a sustainable mechanism to invest in the assets, infrastructure and services that make the Highlands such a desirable destination while helping to deliver and manage infrastructure that is shared with local communities.”

Tourism is a cornerstone of the Highland economy with the latest STEAM (Scottish Tourism Economic Activity Monitor) in Scotland reports showing 9.4 million annual visitors to the area and £2.129 billion in direct spend in 2024.

If introduced, a Visitor Levy could generate significant funding to support local infrastructure and services used by visitors. By law, all funds must be reinvested in tourism-related facilities and services, and Councils must report regularly on how the money is used.

Other areas are already moving ahead with a Visitor Levy. Edinburgh, Glasgow, Aberdeen and West Dunbartonshire have approved schemes. Some Councils are currently consulting the public, while others have decided not to proceed for now.

The Scottish Government said the new legislation builds on the Visitor Levy (Scotland) Act 2024 and reflects feedback from councils and the tourism industry.

 

Related Businesses

 

Related Articles

Today : Local Authority

Highland Wealth Fund to create lasting legacy from renewable energy development

The Highland Council has agreed plans to establish a Highland Wealth Fund to create a lasting legacy from renewable energy development and support long-term benefits for communities across the region.   Inspired by the principles of the Norwegian Sovereign Wealth Fund, the new partnership-led fund will support strategic, regional, area and local priority projects, helping to ensure that the opportunities created by the energy transition deliver lasting value for current and future generations.  

Yesterday : Local Authority

Apply For Education Maintenance Allowance If you are 16 to 19 years old

If you are 16 to 19 years old, at school or college, and come from a low-income household you may be able to get financial help from an Education Maintenance Allowance (EMA).   EMA is a weekly allowance of £30 per week, paid during term time.  

22/6/2026 : Local Authority

 
Highland Council launches new platform to improve online engagement

The Highland Council has today (Monday 22 June) launched a new online engagement platform which will transform how residents, communities and visitors engage with consultations.   The easy-to-use platform allows anyone to quickly see what projects and proposals are open for consultation and engagement.  

22/6/2026 : Local Authority

A Tale of Two Schools - Is Thurso Next? As Moray Council Shelves £100million school plan for Buckie

When Moray Council officially shelved plans for a new Buckie High School, it sent a shockwave through communities across the north of Scotland.  The message was clear: in the current economic climate, even the most desperate promises of new school builds can vanish overnight when balanced against a massive budget deficit.  

19/6/2026 : Local Authority

 
Highland creatives help shape UK City of Culture 2029 bid

Cultural artists and creators from across the Highlands have gathered at Strathpeffer Pavilion to share their ideas and ambitions for the Inverness-Highland bid for UK City of Culture 2029.   The bid, which is being taken forward under the name Beò 2029 the Gaelic word for living brought together around 80 creative practitioners from across the region for a cultural conversation exploring what culture means in the Highlands, what stories the region wants to tell, and the legacy for the future.  

18/6/2026 : Local Authority

 
Great Glen Way route improvements now open

A new improved section of the Great Glen Way is now open, offering walkers, wheelers and visitors a safer and more scenic way to experience this popular trail.   The Highland Council has completed work on over 3km of the route, moving it away from the public road and onto a new off‑road path.  

14/6/2026 : Local Authority

How Caithness Can Strengthen Its Case for Major Capital Investment in an Era of Shrinking Budgets

Caithness has reached a moment where the old assumptions about public investment no longer hold.  For decades, the region could rely on a three‑pillar system: HIE to drive economic development, Scottish Enterprise and national programmes to support growth, and Highland Council to deliver the infrastructure that underpins daily life.  

14/6/2026 : Advisory / Counseling Services

When the Money Moves South: How HIE’s Shrinking Budget Has Hit Caithness and Why “Record Funding” Doesn’t Mean What It Used To

For decades, Highlands and Islands Enterprise was the economic backbone of the far north.  It wasn’t perfect, but it was one of the few institutions that understood the basic truth of life in Caithness: distance costs money, and if the state doesn’t step in, the market won’t.  

11/6/2026 : Local Authority

Highland Council's £20 Million Transformation Gamble – What Happens if the Savings Never Arrive?

For most people, council committee papers and audit reports are not the sort of documents that attract much attention.  They are full of technical language, financial terminology and governance structures that can make even the most determined reader give up after a few pages.  

8/6/2026 : Local Authority

Hop on Board: £2 Bus Fares Make Exploring the Highlands Easier Than Ever

£2 Bus Fare Scheme Drives Accessible and Sustainable Travel Across the Highlands With the school holidays approaching, The Highland Council is encouraging residents and visitors to make the most of the £2 single fare cap on its in-house bus services.   The initiative is helping to make public transport more accessible and affordable, particularly for families looking for low-cost ways to travel during the summer months.