Visitor Levy

Visitor Levy Consultation

The Visitor Levy (Scotland) Act 2024 was passed by the Scottish Parliament on 28 May 2024 and received Royal Assent on 5 July 2024. This Act gives local authorities discretionary powers to introduce a visitor levy in their area, for visitors staying in overnight accommodation.

To accompany the Visitor Levy (Scotland) Act 2024, Guidance on the Visitor Levy for Local Authorities has been published. This guidance was prepared by an Expert Group of stakeholders led by VisitScotland to assist local authorities and others with an interest in a Visitor Levy Scheme.

The Guidance states that when developing an outline for a potential Visitor Levy Scheme, local authorities should be able to draw a clear link to the objectives of its local tourism strategy and other related strategies. This ensures that any scheme objectives link to wider strategic thinking on the visitor economy, and how any net proceeds raised could best sustain, support and develop facilities or services substantially used for or used by persons visiting the scheme area for leisure or business purposes.

Guidance on the Visitor Levy

We approved the Sustainable Tourism Strategy on 14 November 2024. This strategy aligns with the National Tourism Strategy.

The Visitor Levy (Scotland) Act 2024 sets out the legislative framework for local authorities considering whether to introduce a Visitor Levy Scheme. Local authorities must prepare and publish:

  • an outline of the proposed scheme
  • a statement about the cases and circumstances under the proposal in which the levy is not payable or may be reimbursed
  • a statement about the objectives of the proposal, including how the local authority intends to measure and report on the achievement of those objectives
  • an assessment of the impacts of the proposal

Visitor Levy Impact Assessments

Consultation

At a meeting of the Economy and Infrastructure Committee on 14 November 2024, an outline Visitor Levy Scheme for Highland was approved for statutory public consultation, which ran from 15 November 2024 until 31 March 2025 and is now closed.

Visitor Levy Consultation Document

Visitor Levy Consultation

Frequently Asked Questions

Timescales

Implementing a Visitor Levy for Highland is a priority action within the our Programme for our Our Future Highland 2022 to 2027.

The public consultation period ran from 15 November 2024 until 31 March 2025 and is now closed. The following timeline is anticipated:

  • a report will be considered at a future meeting of the Highland Council which will set out the findings of the Consultation and invite Members to decide whether to implement a Visitor Levy Scheme in Highland
  • the commencement of a Visitor Levy Scheme must be at least 18 months from the date a local authority formally decides to proceed to introduce a Visitor Levy in their area

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