Highland Council opens statutory public consultation on a Tiered Fixed-Amount Visitor Levy proposal

7th September 2026

All residents, businesses, community groups and visitors are being encouraged to have their say on a proposal for a tiered fixed-rate amount Visitor Levy in Highland. The public consultation survey is now open (Monday 7 September) for a 12-week statutory period.

At this stage, no decision has been made to introduce a Visitor Levy in Highland. The consultation is now available on the new Engage Highland platform and provides an opportunity for people to review the draft proposals, impact assessments, frequently asked questions and an indicative reinvestment framework to help inform the public in completing a consultation response.

By taking the time to complete the online consultation, your responses will help shape any future decisions by Councillors of The Highland Council.

Convener of The Highland Council, Councillor Bill Lobban, said: “A Visitor Levy has the potential to provide a new source of funding of around £9 million per year, to support, develop and sustain tourism infrastructure, local communities and visitor services across the Highlands. Helping to improve much needed facilities, services and the overall visitor experience across Highland in a way that meets current visitor infrastructure pressures in a sustainable and responsible way.

“I would encourage everyone with an interest, whether they live, work, visit or operate a business here, to take part in the consultation process. The feedback gathered through the consultation will inform a report to The Highland Council later this year, when Councillors will decide whether to introduce a Visitor Levy scheme in Highland.”

Proposed Visitor Levy model

The draft proposal is based on a tiered fixed-amount Visitor Levy, charged per room or area per night, rather than as a percentage of 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, campsites and caravan parks.
The levy would apply across the whole Highland Council area.

It is proposed that the levy would apply for nine months of the year, excluding December, January and February.

Accommodation providers would retain 5% of the levy collected to help cover administration costs.

How funds could be spent

If a Visitor Levy is introduced, the net revenue generated would be used only for purposes that support, develop or sustain facilities or services which are substantially for or used by persons visiting the Highlands for leisure or business purposes (or both).

Indicative investment priorities include:

50% for visitor management, infrastructure and services.
15% for community-led projects and initiatives that help communities benefit from tourism.
20% for culture, heritage and events.
15% for business development, skills and workforce support.

Have your say

The consultation is now open and will run for 12 weeks.

A programme of online and in-person engagement sessions will take place across Highland during the 12-week period, providing additional opportunities for people to learn more about the proposal and share their views. We are currently finalising details for the engagement sessions and will confirm dates and times shortly.

The consultation is now available on the new Engage Highland platform. https://engage.highland.gov.uk/en-GB/

Next steps
Should a Visitor Levy scheme be approved at a meeting of The Highland Council on 10 December 2026, a statutory implementation period of 18 months would then apply before the Visitor Levy scheme could begin.