A Highland councillor has accused the Highland Council administration of a failure of leadership as councillors prepare to decide the next steps on the Visitor Levy on Thursday.
The meeting follows amended Scottish Government legislation confirming that councils will be able to introduce a flat rate levy, reversing the percentage based approach defended by senior councillors until last month.
Andrew Baxter said:
“Let’s be absolutely blunt: Highland Council has been forced into a humiliating climbdown.
“Only last month, senior councillors were still adamant they had to push ahead with a percentage based levy, a model that had almost no support from the very people expected to collect it.
“Now the Scottish Government says a flat rate model is possible after all.
“This is exactly what Highland businesses and opposition councillors have been demanding for more than a year.
“The council administration now needs to explain why they spent months defending an unworkable model instead of fighting for the Highlands.
“Their loyalty to Holyrood has repeatedly trumped their duty to Highland communities.
“On Thursday, they have a chance to finally start putting the Highlands first.”
Baxter said councillors must be given full access to the independent analysis of the consultation before making any decisions.
“It is completely unacceptable that councillors are expected to make decisions on Thursday without the full facts.
“Over 4,000 people responded to the consultation, yet the Council has only released a sanitised summary.
“What are they hiding?
“This lack of transparency undermines the entire process.”
He said major gaps remain around how the levy would operate.
“If we’re introducing a levy, we need to get it right, and right now, too many fundamental questions remain unanswered.”
“We still don’t know how HMRC will treat levy payments for VAT.
“We still don’t have a commitment to a direct to council payment system.
“And there is still no plan to include high impact visitors such as motorhomes, cruise passengers and day trip coaches.”
Baxter said a flat rate levy can work if councillors are prepared to challenge the administration.
“The Highlands can get this right.
“But it will take honesty, competence, and the courage to question decisions that haven’t worked.
“On Thursday, councillors must insist on transparency, clarity and fairness.
“Anything less would be another failure of leadership.”




