The Scottish Highlands could introduce a tourist tax – here’s what we know so far

When it comes to epic scenery, amazing food and a chance to really unwind, you can’t do better than the Scottish Highlands. That’s why 9.4 million visitors flocked to the region in 2024, according to data gathered by the Scottish Tourism Economic Activity Monitor (STEAM).

As the local council has rightly pointed out, the Highlands is a unique area. For this reason, it’s considering a fixed-rate visitor levy – a ‘tourist tax’, in other words – to invest in local assets and infrastructure. It would apply for nine months of the year (December, January and February wouldn’t be covered).

The council is set to meet next Tuesday (August 25) to consider the draft proposal. It’s emphasised that this meeting will not be used to decide whether the levy should be applied; instead, the council will mull over whether it should be put to a 12-week public consultation.

When could the Scottish Highlands introduce a tourist tax?

Not immediately, that’s for sure. If the consultation is approved, there’ll be a feedback report and a decision-making process, followed by an implementation period of at least 18 months. In its latest, 51-page proposal, the Highland Council stated: ‘The earliest that a levy can be introduced for the Highlands is Summer 2028.’

How much will it cost?

Draft proposals have suggested a fixed-rate £5 per night, per room tourist tax, which would apply to hotels and short-term lets. In addition to this, there are plans for a £2 tax on hostels and campsites located within areas covered by the Highland Council. All venues will be entitled to 5 precent of the tax to cover their own administration costs.

Back in December, the Scottish Government advised Highlands officials to pause its tourist tax considerations after local accommodation providers expressed ‘considerable’ concerns about a percentage-based levy. The Highland Council has previously proposed a 5 percent levy, which it estimated would raise £10m annually.

According to those STEAM figures, visitors to the area contributed ‘£2.129 billion in direct spend in 2024’, as the Highland Council put it.

Cllr Bill Lobban, Convener of the Highland Council, said: ‘Tourism is one of the Highlands’ most important economic sectors and makes a significant contribution to our economy, communities and culture.

‘At the same time, the growing number of visitors places increasing pressure on local facilities, infrastructure and services. A Visitor Levy could provide a new source of investment to help us develop, support and sustain the places that people come here to enjoy.’

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Did you see this breathtaking Highland landscape, Britain’s newest nature reserve?