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 will run from 15 November 2024 to 7 February 2025.

The Consultation form can be accessed and completed at the following Visitor Levy Consultation link. Public computer access to complete the form is available at any High Life Highland Library.

Visitor Levy Consultation

Paper copies of the consultation documents may be obtained by calling the Visitor Levy Consultation Support Line on 01349 781020. Please leave your name, address and postcode and please spell commonly mis-spelt names or address details.

Frequently Asked Questions (pdf)

Timescales

Implementing a Visitor Levy for Highland is a priority action within the Council's Programme for our Our Future Highland 2022-2027.

Following the 12 week consultation period, 15 November 2024 to 7 February 2025, 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 (spring 2025).
• 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.
• 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.