Highland Council Proposes Collaboration on Visitor Levy
Highland Council has proposed collaborating with the tourism sector to "co-design" a visitor levy for the region.
The council had previously consulted on a 5% "tourist tax" on holiday accommodation, which it estimated could generate at least £10 million annually for the Highlands.
In December, councillors decided to pause these plans due to "considerable" concerns expressed by accommodation providers regarding a percentage-based tax.
Officials also recommended waiting for further details on planned amendments by the Scottish government to the Visitor Levy (Scotland) Act 2024.
Visitor Numbers and New Regulations
According to a report prepared for the full council meeting next week, the Highlands attracted more than nine million visitors in 2024.
From July, new regulations are expected to grant local authorities the power to introduce a levy based on a single flat rate or a range of fixed amounts per room, per night.
Councils will retain the option to implement a percentage-based charge if they choose.
Next Steps for Highland Council
Highland Council has suggested working with industry representatives to develop a draft levy and conducting fresh consultations on any proposals.
"The authority previously consulted on a 5% 'tourist tax' on holiday accommodation which it estimated could generate at least £10m per year for the region."
"In December councillors agreed to put plans on hold due to accommodation providers' 'considerable' concerns about a percentage-based tax."
"Officials had also recommended waiting for more details on Scottish government planned amendments to the Visitor Levy (Scotland) Act 2024."
"In a report to a meeting of the full council next week, officials said the Highlands attracted more than nine million visitors in 2024."
"From July, planned new regulations would give local authorities powers to introduce a levy based on a single flat rate or a range of fixed amounts per room, per night."
"Councils would still have the option of bringing in a percentage-based charge."
"Highland Council has proposed working with industry representatives on a draft levy, and holding fresh consultation on any proposals."
