Visitors staying across the Highlands could face charges of £5 or £2 a night under a new Visitor Levy proposal expected to raise around £9 million annually.
Highland Council agreed on Tuesday 25 August to take its revised scheme to a statutory 12 week public consultation beginning in early September, with residents, businesses and communities invited to have their say.
No decision has yet been made to introduce the levy.
The latest proposal represents a significant change from the percentage based approach previously considered by the Council and follows concerns raised by the tourism industry.
Changes to Scottish legislation requested by Highland Council have now provided greater flexibility to introduce a tiered fixed charge instead.
Under the draft scheme, hotels, guest houses, bed and breakfasts, rooms in houses, short term lets and similar accommodation would charge £5 per room or area for each night.
Hostels, campsites and caravan parks would charge £2 per room or area each night.
The levy would operate across the entire Highland Council area for nine months of the year, with December, January and February excluded.
Accommodation businesses would retain 5% of the money they collect to help cover the administrative cost of operating the scheme.
Highland Council estimates the levy could generate around £9 million annually for investment in communities, tourism infrastructure and visitor services.
Half of the proceeds are proposed for visitor management, infrastructure and services, with 20% allocated to culture, heritage and events.
Another 15% would support community led projects, while the remaining 15% would go towards business development, skills and workforce support.
Council Convener Bill Lobban said:
“We have taken time to carefully consider the feedback received from our previous consultation.
“It is a challenge to provide a Visitor Levy proposal that addresses all the matters which arose; however, the new tiered fixed-amount proposal offers a practical approach for both visitors and accommodation providers to understand and administer.
“Tourism is one of Highland’s greatest economic strengths, supporting thousands of jobs across the region.
“However, the continued growth in visitor numbers also places increasing demands on infrastructure, public services and our environment.
“A Visitor Levy has the potential to provide a new source of controlled funding that could be reinvested directly into our communities and visitor economy, helping to improve facilities, services and the visitor experience across Highland.
“This consultation is an opportunity for residents and businesses to review the draft proposals, share their views and help shape any future decision.
“We are committed to listening carefully and taking on board the views of local people and businesses, and their feedback will play an important role in ensuring that any future introduction of a Visitor Levy reflects local priorities and supports the long-term sustainability of Highland as a world-class destination.”
If the scheme eventually goes ahead, a Highland Visitor Levy Forum involving businesses, communities and tourism organisations would advise on its operation and how the proceeds should be invested.
The consultation will run for 12 weeks before the proposals return to the full Council for a decision in December.
If councillors approve the levy at that meeting, legislation requires an 18 month implementation period before visitors begin paying it.
For now, the £5 and £2 charges remain proposals, and the next decision belongs partly to the Highland communities and businesses being asked what they think.




