19th August 2026
A special meeting of The Highland Council will take place Tuesday 25 August 2026 to consider a draft Visitor Levy proposal.
No decision is being sought at this stage on whether a Visitor Levy should be introduced in the Highlands. Councillors will instead be asked to consider a draft scheme proposal and, if approved, agree to a statutory 12-week public consultation to gather views from residents, businesses and communities across the Highlands.
The proposed scheme has been developed following engagement with tourism businesses, accommodation providers and partner organisations, alongside changes to national legislation that give local authorities greater flexibility over how a Visitor Levy can be structured.
The draft proposal is based on a tiered fixed-rate Visitor Levy, per room/area per night, rather than a percentage charge on accommodation costs:
A levy of £5 per room/area per night could apply to hotels, guest houses, B&Bs, rooms in houses, short-term lets and similar accommodation.
A levy of £2 per room/area per night could apply to hostels and campsites.
The levy would apply across the whole Highland Council area.
It is intended that the Highland Visitor Levy will apply for only nine months of the year, excluding the months of December, January and February.
Accommodation providers would retain 5% of the levy collected to help cover administration costs.
Subject to Council approval, the consultation will seek views on key elements of the draft scheme, including proposed Visitor Levy rates, exemptions, governance arrangements and how any revenue generated could be reinvested to support Highland communities, infrastructure and the visitor economy.
Convener of The Highland Council, Cllr Bill Lobban, said: “Tourism is one of the Highlands’ most important economic sectors and makes a significant contribution to our economy, communities and culture.
“At the same time, the growing number of visitors places increasing pressure on local facilities, infrastructure and services. A Visitor Levy could provide a new source of investment to help us develop, support and sustain the places that people come here to enjoy.
“The purpose of this Special Meeting is not to decide whether a Visitor Levy should be introduced, but to allow Councillors to consider a draft scheme and whether it should be put forward for public consultation.
“Should Councillors approve the draft scheme for consultation, the feedback received will be used to further develop the proposals before a final report is presented to Members later this year. Any decision to introduce a Visitor Levy would be subject to a future Council decision and an implementation period of at least 18 months.”
The draft Visitor Levy report can be found at (Item 3) https://www.highland.gov.uk/meetings/meeting/5393/highland-council