Highland Council is pressing ahead with public consultation on its proposed Visitor Levy despite an independent economic impact assessment of the scheme remaining unfinished, raising questions about the information available to businesses and residents.

The council announced on Monday 26 October that registrations remain open for its second public webinar on Wednesday 28 October, while a Freedom of Information response confirms that the latest economic assessment is not expected to be completed until November.

The assessment is being undertaken by the Fraser of Allander Institute, working with the Diffley Partnership, to examine the economic implications of introducing a fixed amount Visitor Levy across the Highlands.

The FOI response, identified as Request Response 2026-203, states that the University does not currently hold a draft, interim or final economic analysis.

It confirms that work remains in progress, with the completed assessment expected to be delivered to Highland Council in November.

That raises an important question about the timing of the statutory consultation, which opened on 7 September and closes on 30 November.

Businesses and residents are being asked to consider the proposed scheme before the independent economic research commissioned to examine its effects has been completed.

The council proposes charging £5 per room per night for hotels, guest houses, bed and breakfasts and similar accommodation, with a lower £2 charge for hostels, campsites and caravan parks.

The levy would apply for nine months of the year, excluding December, January and February, with accommodation providers retaining 5% of collections towards administration costs.

Highland Council estimates the scheme could raise approximately £9 million annually to support visitor infrastructure, community projects, cultural activities and tourism services.

The principle of a Visitor Levy has attracted both support and opposition, with advocates arguing that tourism should contribute towards the infrastructure it uses, while some accommodation businesses have raised concerns about costs, competitiveness and administration.

The council previously examined a percentage based levy before changing its proposed approach following legislative amendments and feedback from the tourism industry.

In June, councillors were informed that a further economic assessment had been commissioned specifically to examine fixed rate options, with completion anticipated during the autumn.

Nevertheless, councillors authorised the new consultation in August before that work had been completed.

Highland Council has published supporting impact assessments and other consultation documents, meaning the absence of the latest report does not establish that the authority has undertaken no assessment.

However, the timing leaves uncertainty about how much opportunity businesses will have to consider the independent findings before the consultation closes.

The council’s latest announcement invites residents and businesses to attend Wednesday’s webinar, where questions submitted in advance will be grouped by theme and presented anonymously.

The online session begins at 6.30pm, with registrations and questions required by noon on Tuesday 27 October.

The webinar will not be recorded, and attendees will not be able to ask questions directly through microphones or live chat.

Highland Council has repeatedly emphasised that no final decision has been made about introducing the levy.

Councillors are expected to consider the consultation findings at a meeting on 10 December, when they will decide whether the scheme should proceed.

There is no evidence in the FOI response that the council deliberately concealed the assessment or that the consultation is unlawful.

But the outstanding research presents a legitimate issue of public accountability.

If the economic assessment identifies significant consequences for accommodation providers or visitor behaviour, businesses and residents will reasonably expect an opportunity to consider those findings before a final decision is taken.

With just weeks remaining before the consultation closes, the central question is whether Highland Council can ensure that its decision is informed by the independent economic evidence it commissioned and by meaningful public responses to that evidence.