The levy, which would be added to the cost of overnight accommodation, has been identified as a priority action within the Council’s Programme Our Future Highland 2022-2027’. It could generate £10 million annually to invest in local infrastructure and services.

Chair of the Committee, Councillor Ken Gowans is encouraging businesses, community groups, and residents as well as visitors to the Highlands to have their say.

He said: “Tourism is one of our most important sectors. The introduction of a 5% Visitor Levy in Highland could generate £10 million each year - money that can be used to sustain, support and develop the services and infrastructure which the sector relies on. As well as improving existing infrastructure, it would allow opportunities to look at providing new facilities to help ensure everyone visiting Highland will have a high-quality experience.

Councillor Gowans added: “Our consultation runs until Friday, 7 February 2025 so there is plenty of time for everyone to take part.”

As well as the online survey, The Council has set up a phoneline to request a paper copy of the consultation 01349 781020 and a dedicated email address to answer any queries and provide support – visitorlevyconsultation@highland.gov.uk.

On-line sessions will also be held to engage with stakeholders.

Following a Statutory Consultation, the Visitor Levy (Scotland) Act 2024 requires that a report be prepared and published which is expected to be considered at a meeting of The Highland Council in spring 2025. 

Should Members agree to implement a Visitor Levy Scheme in spring 2025, the earliest such a scheme could be implemented in Highland is autumn 2026.