Highland Council has opened a statutory consultation on a proposed fixed‑rate visitor levy that would apply to overnight stays throughout most of the Scottish Highlands, with charges set at £5 or £2 per night depending on the type of accommodation.
Details of the draft scheme
The council approved the draft at a special meeting on August 25, 2026, but the vote did not constitute final approval. Instead, councillors authorised a 12‑week public consultation to examine the charging structure, possible exemptions, governance and the use of any revenue generated.
Under the proposal, hotels, guest houses, B&Bs, rooms in private homes and short‑term lets would collect £5 per room or accommodation area each night. Hostels, campsites and caravan parks would be charged a lower rate of £2 per night.
The charge would be levied for nine months of the year, with December, January and February excluded from the period.
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Accommodation providers would be tasked with collecting the fee and would retain 5 % of the amount to cover administrative costs.
Why the council changed its approach
Earlier drafts considered a percentage‑based charge on accommodation bills. Feedback from providers and tourism stakeholders raised concerns about the complexity of that model. A 2026 amendment to Scottish legislation now allows local authorities to choose between percentage charges and fixed amounts, or to set different fixed rates based on accommodation type and season.
Bill Lobban, Convener of Highland Council, 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.”
He added that tourism is a major economic driver, supporting thousands of jobs, but that rising visitor numbers increase pressure on infrastructure, public services and the environment.
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The draft also outlines an allocation framework for any future proceeds. Half of the available funding would go toward visitor management, infrastructure and services.
The consultation is slated to begin in early September and run for 12 weeks. Residents, businesses and community groups will be invited to comment on rates, exemptions, governance and spending priorities.
If the council adopts the scheme in December, Scottish law requires an 18‑month implementation period, meaning the levy could not take effect before mid‑2028.
The legal basis for the charge stems from the Visitor Levy (Scotland) Act 2024, which granted local authorities discretionary powers to introduce overnight accommodation fees. The 2026 amendments expanded the range of charging models available, responding to industry feedback and the need for flexible financing options. Read more about the legislation.