Consultation on the Introduction of a Proposed Visitor Levy Scheme
Consultation
This consultation has been prepared in accordance with Highland Council's Participation and Engagement Strategy at the engagement level of 'Consult'. Approval by Council to undertake a 12-week statutory public consultation on a proposed Visitor Levy for Highland was approved on 25 August 2026.
To share this consultation please copy and paste this link: https://engage.highland.gov.uk/en-GB/projects/highland-visitor-levy
Background
The Visitor Levy (Scotland) Act 2024 was passed by the Scottish Parliament on 28 May 2024 and received Royal Assent on 5 July 2024. This Act gives local authorities discretionary powers to introduce a visitor levy in their area, for visitors staying in overnight accommodation.
In March 2026, the Visitor Levy (Amendment) (Scotland) Act 2026 Act was passed by the Scottish Parliament and received Royal Assent on 21 May 2026. This introduced additional flexibility, enabling local authorities to apply fixed amount(s) per room/area, per night; a tiered fixed-amount per room/area, per night; in addition to a percentage-based levy.
To accompany the Visitor Levy (Scotland) Act 2024, Guidance on the Visitor Levy for Local Authorities has been published. This statutory guidance was prepared by an Expert Group of stakeholders led by VisitScotland to assist local authorities and others with an interest in a Visitor Levy Scheme and has been updated regularly. A Frequently Asked Questions document has also been prepared by VisitScotland and the Expert Group to inform and assist business owners in local authorities where a Visitor Levy Scheme is being implemented.
The Guidance states that when developing an outline for a potential Visitor Levy Scheme, local authorities should be able to draw a clear link to the objectives of its local tourism strategy and other related strategies. This ensures that any scheme objectives link to wider strategic thinking on the visitor economy, and how any net proceeds raised could best sustain, support and develop facilities or services substantially used for or used by persons visiting the scheme area for leisure or business purposes. We approved the Sustainable Tourism Strategy on 14 November 2024, which also aligns with the National Tourism Strategy.
The Visitor Levy (Scotland) Act 2024 outlines the legislative framework for local authorities to consider introducing a Visitor Levy Scheme. Local authorities must prepare and publish:
- an outline of the proposed scheme
- a statement about the cases and circumstances under the proposal in which the levy is not payable or may be reimbursed
- a statement about the objectives of the proposal, including how the local authority intends to measure and report on the achievement of those objectives
- an assessment of the impacts of the proposal
Engagement Events
A series of engagement events to support the statutory public consultation on the Council’s proposed Visitor Levy Scheme will include both online and in-person meetings reaching across all areas of Highland.
Formal and informal approaches will be scheduled over a variety of time slots to reach as many people as possible, utilising a combination of webinars, drop-in sessions and in-person events.
Events will be added as venues and dates are confirmed.
Requesting Paper Copies of the Consultation Survey
Those individuals who are unable to fill out a consultation survey online may ask in-person to have one printed at their local Highland library or service point. Alternatively, paper forms may also be requested by calling 01349 781020 or emailing visitorlevyconsultation@highland.gov.uk.
Completed paper forms will either need to be returned to a service point or posted by mail to the address on the front of the form in advance of the deadline.
Phases
Statutory Public Consultation on a Proposed Visitor Levy Scheme
Background
At a meeting of The Highland Council on 25 August 2026, Elected Members agreed to a statutory public consultation on a new draft Visitor Levy Scheme based on tiered fixed-amounts, and that a report be presented to the December 2026 full Council meeting following the conclusion of the 12-week consultation period.
Power to Introduce a Levy
The Visitor Levy (Scotland) Act 2024 (referred to hereafter as “the Act”), was passed by the Scottish Parliament in May 2024, and received Royal Assent on 5th July 2024. The Act gives local authorities in Scotland the power to introduce a levy that is charged on the purchase of overnight accommodation. It will be for each local authority to decide after consultation, whether to introduce a Visitor Levy Scheme.
Additional legislation under the Visitor Levy (Amendment) (Scotland) Act 2026 was passed on 24 March 2026 and received Royal Assent on 21 May 2026 to make further provision about the basis on which the levy is to be charged, chargeable transactions, returns and the operation of Parts 2 and 3 of the Visitor Levy (Scotland) Act; and for connected purposes.
Developing a Draft Visitor Levy Scheme
A local authority will determine many of the elements of a Visitor Levy Scheme, such as the basis on which a levy is to be charged - percentage rate(s) or fixed amount(s); the geographical area where it applies; and local discretionary exemptions from paying a visitor levy.
Statutory Guidance has been produced for local authorities that are considering developing and implementing a Visitor Levy Scheme in their area. It may also be of use to accommodation providers responsible for collecting and remitting a levy, and others with an interest in a proposed Visitor Levy Scheme. The Guidance has been developed collaboratively between local authorities and tourism and accommodation provider organisations, working together in an Expert Group led by VisitScotland.
Under the Act, overnight accommodation is considered a room or area that is used by a visitor for residential purposes but is not their only or usual place of residence. Therefore, a visitor levy does not apply to accommodation that is being used as someone’s only or usual place of residence. 41 6. The types of accommodation included within scope of the legislation, and would therefore be included in a Visitor Levy Scheme, are:
- Hotels
- Hostels
- Bed and Breakfasts
- Camping Sites
- Caravan Parks
- Guest Houses
- Self-catering
- Accommodation in a vehicle, or on board a vessel, which is permanently or predominantly situated in one place
- Any other place at which a room or area is offered by the occupier for residential purposes otherwise than as a visitor’s only or usual place of residence
A visitor levy cannot be charged for accommodation on local authority gypsy and traveller sites, and registered social landlord gypsy and traveller sites. It also cannot be charged for accommodation in a vehicle, or on board a vessel that is undertaking a journey involving one or more overnight stops.
Before introducing or modifying a Visitor Levy Scheme, a local authority must prepare and publicise: an outline of the proposed scheme; a statement about the cases and circumstances under the proposal in which the levy (or a sum equivalent to the levy) is not payable or may be reimbursed; a statement about the objectives of the proposal, including how the authority intends to measure and report on the achievement of those objectives; and an assessment of the impacts of the proposal in the authority’s area.
Statutory Public Consultation Process
Section 14 of the Act details the ‘Required content of a scheme’ which forms the basis of the proposed outline scheme on which a local authority must consult those parties likely to be affected by the proposal. Full details on consultation requirements can be found in section 13 of the Act.
Section lettering in this proposed scheme follows that on page 9 in the Guidance on the Visitor Levy for Local Authorities published on behalf of Scottish Ministers by VisitScotland.
Persons completing a formal consultation response may find it useful to have consulted the following documents before completing the consultation survey: