Highland councillors back 12-week consultation on visitor levy

25 AUGUST 2026

Get in touch if you’ve got a story you’d like us to look into. Send a WhatsApp or send an email.

Highland councillors back 12-week consultation on visitor levy

Highland councillors have voted to move forward with a public consultation on plans for a visitor levy which could see tourists charged £5 per room, per night.

The decision was made at a special meeting of the full Highland Council today (Tuesday 25 August).

Councillors voted 36 to five in favour of the main motion, with 24 councillors supporting an amendment put forward by Liberal Democrat councillor Alasdair Christie.

The proposal will now go out to a 12 week public consultation.

Under the draft scheme, hotels, guest houses, B&Bs, rooms in houses, short-term lets and similar accommodation would face a £5 charge per room, per night.

A £2 charge would apply to hostels and campsites.

The proposals state that the levy would operate for nine months of the year, excluding December, January and February, with accommodation providers retaining five per cent of the money collected to cover administration costs.

However, there was debate during today’s meeting over how the scheme should operate.

Councillor Christie argued that Highland residents should not have to pay the levy and called for it to operate for 12 months rather than nine.

Mr Christie also suggested that revenue could be used to provide social and mid-market rented housing in Highland communities.

‘Not the introduction of a Visitor Levy’

Several councillors stressed that today’s decision was not a decision to introduce the charge.

Skye and Raasay councillor John Finlayson, of the Highland Independents, said the council was instead deciding whether to move forward with the consultation.

He said any scheme would be “subject to change” following feedback.

Cllr Finlayson said people in Skye and Raasay had contacted him both in support of and opposition to a visitor levy.

He said a common theme was the need for investment in tourism infrastructure, and argued that areas generating significant income from the levy, such as Skye, should see that money coming back to the area.

He also raised concerns about Highland residents who need overnight accommodation for hospital appointments, as well as the impact of the scheme on tourism businesses.

Concerns over campervans

Campervans and motorhomes were another major issue raised during the meeting.

The proposed levy would apply to people staying at campsites, but vehicles which stay outside recognised accommodation would not be charged.

Skye councillor Drew Millar, of the SNP, said there were “many questions” still to be answered.

Cllr Millar said:

“On Skye we’re being swamped by thousands of such vehicles, stopping in quarries and laybys and any piece of ground they can find.”

He questioned why visitors would choose to pay to stay at a campsite if they could avoid the levy by staying elsewhere.

He also asked whether legislation could be introduced to prevent vehicles being used for sleeping from visiting Skye unless they had booked a recognised site.

Different views over Highland residents paying

The question of whether Highland residents should be exempt from the levy also featured heavily in the debate.

Cllr Finlayson said the lack of an exemption was a key concern, particularly for people staying overnight because of hospital appointments.

But Highland Independent councillor Sarah Atkin said she was comfortable with Highland residents paying the levy in some circumstances.

She gave the example of someone living elsewhere in Highland staying in Gairloch, arguing that the charge could then contribute towards investment in that community.

Evidence and consultation

Skye councillor Ruraidh Stewart, of the Scottish Conservatives, called for more evidence to be gathered before the consultation and eventual decision.

The council says the consultation will seek views on the proposed rates, exemptions, governance arrangements and how any money raised should be reinvested.

Figures cited by the council show 9.4 million visitors came to Highland in 2024, generating £2.129 billion in direct visitor spend.

What happens next?

The consultation will run for 12 weeks.

Once it is complete, the feedback will be considered by councillors before a further report is brought back to the council later this year.

Councillors will then have to decide whether to introduce a visitor levy and what the final scheme should look like.

If a levy is eventually approved, there would be an implementation period of at least 18 months.

The council says any income raised could be reinvested to support Highland communities.