Highland Council has agreed to wait for new primary legislation from the Scottish Government before deciding how a future Visitor Levy Scheme could be designed for the region.
The decision was taken at a meeting of the Council on 11 December.
The Scottish Government intends to introduce legislation in early 2026 that will give local authorities discretionary powers to consider different levy structures.
These could include a percentage based levy, a single fixed amount, or a range of differentiated charges based on factors such as the time of year or types of accommodation.
Convener Bill Lobban said the Council welcomes the increased flexibility.
“The Highland Council welcomes the move by the Scottish Government to introduce greater flexibility on how it could design a Visitor Levy Scheme for consultation.”
He said the next step will be to assess the impact of the new charging options.
“Our next steps are to evaluate the impact of applying the new charging models being brought forward by the Scottish Government.
“This assessment will consider a range of matters, including the visitor economy in Highland, income potential, and local impacts.”
He said the Council remains committed to listening to the concerns raised during the previous consultation.
“An extensive consultation on a percentage model has already been carried out, which gathered over 4000 responses.
“With that insight we are committed to listening to the concerns raised and feedback received, alongside the potential benefits a Visitor Levy could bring.”
He confirmed work will begin once the new legislation is available.
“Once available, Council officers will review the new primary legislation, and report back to a future meeting of The Highland Council.
“It is essential to ensure the Council can propose a Visitor Levy scheme for Highland that is practical and sustainable.”
Any new proposal brought forward would require member approval and then a 12 week statutory consultation.
Visitor levy schemes have already been approved in Edinburgh, Glasgow, Aberdeen and West Dunbartonshire.
Seven other councils are currently in active consultation or early engagement stages.
A further seven have chosen to pause or not pursue a levy at this time.
Highland Council has set out the potential benefits a levy could offer, including the ability to direct levy income to projects that support residents and improve visitor experiences across the region.
The new legislation will determine the options available to the Council as it considers the design of any future scheme.
