Plans for a visitor levy in the Highlands have taken another step forward after councillors agreed to continue working alongside the tourism industry to develop a draft scheme.
The Highland Council voted on Thursday to continue gathering evidence and engaging with accommodation providers and industry representatives as it explores how a visitor levy could operate across the region.
The move follows changes to Scottish legislation which now give councils greater flexibility in how such schemes can be designed and administered.
Originally, councils could only introduce a percentage based charge, but amendments to the Visitor Levy (Scotland) Act 2026 will allow local authorities to choose between a percentage levy or a fixed amount charged per room, per night.
That change came after accommodation providers and tourism organisations across the Highlands expressed concerns about a percentage based approach and called for greater flexibility.
An economic impact assessment examining fixed rate options is expected to be completed by the autumn and will sit alongside previous analysis carried out on a percentage based levy.
If introduced, the levy would raise additional funding from overnight visitors, with all money collected legally required to be reinvested into tourism related facilities and services.
Potential areas for investment include visitor infrastructure, public amenities and projects designed to support sustainable tourism while benefiting local communities.
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 remains one of the Highlands’ most important industries, with the latest Scottish Tourism Economic Activity Monitor figures showing the region welcomed 9.4 million visitors during 2024, generating more than £2.1 billion in direct spending.
Councillors will receive a further report setting out detailed proposals before deciding whether to launch a formal twelve week public consultation.
Any final decision on introducing a visitor levy would only be made after that consultation process has been completed.
Several councils across Scotland have already approved visitor levy schemes, while others are continuing to consult with businesses, residents and visitors before deciding whether to proceed.
For the Highlands, the discussion now moves into a new phase, with the tourism sector set to play a central role in shaping what any future levy might look like.
