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.
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.
- Joint Highland BID response to the Highland Council Visitor levy proposal.
- Highland BID 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.
Contact Your Councillors / MP & MSP's About The Proposed Levy
During the Visit Inverness Loch Ness information event, attending councillors encouraged businesses to share how the proposed levy, in its current form, will impact them.
These councillors will play a crucial role in shaping the final decision, which will be made at a full council meeting in June.
To help, we've provided a useful list of councillor contacts below. If you're unsure of your ward, you can check which ward you're in HERE.
Inverness Ness-side
alasdair.christie.cllr@highland.gov.uk
Jackie.Hendry.cllr@highland.gov.uk
Andrew.MacKintosh.cllr@highland.gov.uk
Inverness Millburn
Ian.Brown2.cllr@highland.gov.uk
David.Gregg.cllr@highland.gov.uk
isabelle.mackenzie.cllr@highland.gov.uk
Culloden & Ardersier
Glynis.Sinclair.cllr@highland.gov.uk
Morven.Reid.cllr@highland.gov.uk
trish.robertson.cllr@highland.gov.uk
Inverness South
Ken.Gowans.cllr@highland.gov.uk
duncan.macpherson.cllr@highland.gov.uk
duncan.mcdonald.cllr@highland.gov.uk
andrew.sinclair.cllr@highland.gov.uk
Black Isle
Sarah.Atkin.cllr@highland.gov.uk
Lyndsey.Johnston.cllr@highland.gov.uk
Morven-May.MacCallum.cllr@highland.gov.uk
Loch Ness & Beauly
chris.Ballance.cllr@highland.gov.uk
Helen.Crawford.cllr@highland.gov.uk
David.fraser.cllr@highland.gov.uk
emma.knox.cllr@highland.gov.uk
Nairn & Cawdor
laurie.fraser.cllr@highland.gov.uk
Michael.Green.cllr@highland.gov.uk
MSP's
| Fergus Ewing | MSP | Scottish National Party | Inverness and Nairn | |||||
| Ariane Burgess | MSP | Scottish Green Party | Highlands and Islands | |||||
| Rhoda Grant | MSP | Scottish Labour | Highlands and Islands | |||||
| Edward Mountain | MSP | Scottish Conservative & Unionist | Highlands and Islands | |||||
| Douglas Ross | MSP | Scottish Conservative & Unionist | Highlands and Islands | |||||
| Tim Eagle | MSP | Scottish Conservative & Unionist | Highlands and Islands | |||||
| Jamie Halcro Johnston | MSP | Scottish Conservative & Unionist | Highlands and Islands | |||||
| Emma Roddick | MSP | Scottish National Party | Highlands and Islands | |||||
| Graham Leadbitter | MP | Scottish National Party | Moray West, Nairn and Strathspey | |||||
| Angus MacDonald | MP | Liberal Democrat | Inverness, Skye and West Ross-shire | |||||
| Jamie Stone | MP | Liberal Democrat | Caithness, Sutherland and Easter Ross |