Scottish Highlands advised to pause ‘tourist tax’
Scotland reconsiders five per cent ‘tourist tax’
- The Scottish government has advised the Highland Council to pause its proposed five per cent visitor levy on holiday accommodation.
- The Highland Council's proposed 'tourist tax' was estimated to generate about £10m annually for the region.
- Concerns were raised by accommodation providers and Chambers of Commerce that a percentage-based tax could discourage visitors.
- New government proposals aim to offer local authorities greater flexibility, allowing them to set fixed amounts or vary rates by location, time of year, and accommodation type.
- The Visitor Levy (Scotland) Act, passed in May 2024, already enables councils to introduce such charges, with new legislation expected in early 2026 to clarify implementation.