Highland Visitor Levy

Highland Visitor Levy

Highland Council are proposing a visitor levy for the Highland region of 5% on overnight accommodation, year-round. A twelve week public consultation on this has been extended to close on Monday 31st March 2025 and it is important for businesses, residents and visitors to input directly to the Highland Council consultation portal.

Highlighted information for a potential Highland Visitor Levy:

Highland Council published information:

VisitScotland Visitor Levy site:

Venture North Engagement:

Further Information:

⇩ Read on for more information on each of these topics. ⇩

Highland Visitor Levy

A charge on overnight accommodation across Highland region.

Highland Council Visitor Levy Proposal

Discover more about the Highland Council's proposed visitor levy, including: Frequently Asked Questions, Visitor Levy Proposal, Consultation Portal and Sustainable Tourism Strategy.

  • 5% charge on overnight accommodation
  • Year-round scheme
  • No accommodation or visitor exclusions other than legally specified
  • Covers full Highland Council area
VIEW HERE

VisitScotland Visitor Levy Guidance

VisitScotland have developed a site of resources and information on the visitor levy, including published guidance from the Visitor Levy Expert Group for local authorities.

  • Information for local authorities
  • Best practice case study
  • FAQs for businesses and visitors
  • Details of open consultations by local authorities across Scotland
VIEW ON VISITSCOTLAND.ORG

Venture North Engagement

The voice of tourism for Caithness & Sutherland.

Venture North Visitor Levy Survey Results Summer 2024

This survey was undertaken during summer 2024 prior to Highland Council publishing their proposal and public consultation, with the purpose of raising awareness of a potential visitor levy for Caithness & Sutherland and seeking views on this. These results and additional comments have been shared directly with the Highland Council.

VIEW FULL SURVEY RESULTS

Additional Comments Appendix

Additional comments were included in Venture North survey results as an open question at the end of the survey if participants wished to add more information or further thoughts on a potential visitor levy for Caithness & Sutherland. These additional comments have been shared in full with the Highland Council.

VIEW ADDITIONAL COMMENTS

Further Information

Find out more about the visitor levy.

Visitor Levy (Scotland) Act 2024

Read the Visitor Levy (Scotland) Act 2024 to learn more about what powers a local authority has when instigating a visitor levy for their area and what is entailed. This act allows all local authorities across Scotland the power to implement a visitor levy.

VIEW HERE