Visitor Levy Member Information Page

This page is our member resource for all the latest news, updates, and key information about the introduction of the visitor levy. We are actively collaborating with industry partners, associations, and BIDs, and participating in all relevant industry meetings and forums to stay informed about the process. This will enable us to keep you informed about the ongoing process, important developments, and upcoming events related to the scheme.

What You’ll Find Here:

Key Updates: Regular announcements and progress reports.
Event Calendar: Details of workshops, consultations, and other opportunities to get involved.
Documents & Resources: Access to guides, FAQs, and policy information.
Contact & Feedback: Where to submit your feedback about the levy

We’re committed to maintaining clear and open communication as this process unfolds. Please check back regularly to stay informed and ensure your voice is heard and shapes this important initiative.

March 2026 Update

The Visitor Levy (Amendment) (Scotland) Bill has now been passed by the Scottish Parliament on 24 March 2026, introducing significant new flexibility to the existing Visitor Levy (Scotland) Act 2024 framework. Local authorities, including Highland Council, can now implement either a percentage-based levy or a flat-rate charge on overnight accommodation, with additional scope to vary rates by location, season, or accommodation type. 


 
Inverness

Highland Council had previously paused development of its Visitor Levy scheme pending this legislative change. With the amendment now approved, the Council is expected to resume work on a revised proposal. This is likely to include consideration of a flat-rate model, reflecting stakeholder feedback gathered during the 2024–2025 consultation process.

 
The next steps are anticipated to include publication of an updated scheme, a further period of public consultation (approximately 12 weeks), and a formal Council decision. Based on standard implementation timelines, any Visitor Levy in the Highland area is unlikely to be introduced before late 2027 at the earliest. 


In summary, while no levy is currently in place, the removal of the legislative constraint represents a key milestone. Progress toward implementation is now expected to accelerate, with increased likelihood of a more flexible and locally tailored levy structure. 

 

2025 previous news on the levy

The Highland council are proposing a levy of 5% on overnight accommodation with the following three objectives:

  • Sustain public services and infrastructure used by businesses, communities, and visitors to ensure the impacts of visitors are strategically and sustainably managed
  • Support the delivery of a thriving tourism sector that can offer a wide range of visitor experiences by working together in partnership with businesses, visitors, and communities
  • Develop innovative approaches to balance strategic demands and opportunities, ensuring the council achieves its full potential as a highly positioned destination for visitors
 
Industry Statements and Positions

 

Highland BIDs Collective

Highland BIDs—representing VILN, Inverness City BID, Nairn BID, Dornoch BID, and BID Fort William—speak for over 2,000 businesses across the Highlands.

Collectively gathered up to date member input to gain further insights on the proposed Visitor Levy for Highland. The feedback was presented to the Highland Council in joint response and you can view it below alongside the survey responses.

Scottish Tourism Alliance 

  • View the updated Visitor Levy Policy Position here.
    • The STA has updated its official Visitor Levy Policy Position, in light of the difficult economic climate and the emerging complexity of the current percentage charging model.
    • It states that looking to adopt a levy scheme at this time would be damaging to the essential tourism and hospitality businesses that local economies rely on to support jobs and attract visitors, along with overall competitiveness. 

Joint Highland Chambers

  • View the position statement here.
    • Headline: Collectively we believe that implementing a visitor levy at this time would have significant negative consequences for tourism in the Highlands, which is already facing numerous challenges. 

 •    Highland Council Consultation Portal
•    Highland Council Visitor Levy FAQs
•    Visit Scotland’s Overview

 

Visit Inverness Loch Ness Levy Event

On Wednesday 15th January 2025, we held an information forum event at Eden Court, Inverness. 

The Highland Council, Inverness Chamber, Highland Hotels Association al spoke and a statement was read from the Scottish Tourism Alliance - A Q&A followed the speakers.

The event was recorded and you can watch it in full above.

Levy Key Facts Document

An initial summary of facts and data gathered from the industry on the impact of the visitor levy on businesses, the wider economy and Highland residents.

You can download a copy here 

Levy Key Facts Document

Contact Your Councillors / MP & MSP's About The Proposed Levy

MSP's

Fergus Ewing MSP   Scottish National Party Inverness and Nairn Email
Ariane Burgess MSP   Scottish Green Party Highlands and Islands Email
Rhoda Grant MSP   Scottish Labour Highlands and Islands Email
Edward Mountain MSP   Scottish Conservative & Unionist  Highlands and Islands Email
Douglas Ross MSP   Scottish Conservative & Unionist  Highlands and Islands Email
Tim Eagle MSP   Scottish Conservative & Unionist  Highlands and Islands Email
Jamie Halcro Johnston MSP   Scottish Conservative & Unionist  Highlands and Islands Email
Emma Roddick MSP   Scottish National Party Highlands and Islands Email
Graham Leadbitter MP Scottish National Party Moray West, Nairn and Strathspey Email
Angus MacDonald MP Liberal Democrat Inverness, Skye and West Ross-shire Email
Jamie Stone MP Liberal Democrat Caithness, Sutherland and Easter Ross Email