Highland Visitor Levy 2026 Consultation

Draft scheme — not an approved levy

The statutory consultation closes before the December council meeting. That meeting may decide whether to adopt a scheme; it is not a launch date.

Proposed rate

£5 per room/area/night; £2 for hostels, campsites and caravan parks (proposed).

Chargeable nights

See the draft scheme; no operational cap configured.

Seasonality

March–November; December–February excluded (proposed)

Provider retention

5% of levy collected (proposed)

Consultation period

7 Sep 2026 – 30 Nov 2026

Council decision

10 Dec 2026 (expected meeting; outcome pending)

Commencement

No confirmed start date. Approval on 10 December 2026 would imply June 2028 at the earliest after 18 months; 2027 is not a launch date.

These proposals do not produce a current levy liability or a fileable return in this product.

Source checked 2 Oct 2026. Next editorial review: 30 Nov 2026.

What the Visitor Levy is, in general

The Scottish Visitor Levy (sometimes called a tourist tax) lets local authorities adopt percentage or fixed-amount schemes for overnight accommodation — short-term lets, hotels, B&Bs, guesthouses, hostels and campsites may fall within a scheme, subject to that council's accommodation scope and exemptions. Platform fees and genuinely optional extras are excluded from the charge; a mandatory cleaning or changeover charge that forms part of the cost of the stay is included in the same way accommodation is for a percentage scheme. Night caps, seasonal rules and exemptions depend on the individual council scheme.

Every council runs its own consultation and sets its own rate, night cap and effective date — there is no single national rate. Consultations and draft rates must be distinguished from approved schemes.