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.