Visitor levy proposals move forward in Scottish councils

Three Scottish councils are advancing plans for visitor levies aimed at funding tourism infrastructure and community services.

Highland Council approved the next steps to co‑design a draft levy, seeking flexibility to choose between a percentage‑based charge or a fixed per‑room, per‑night rate. An economic impact assessment of fixed‑rate options will be completed by autumn. Councillor Bill Lobban said, "A Visitor Levy has the potential to present a sustainable mechanism to invest in the assets, infrastructure and services that make the Highlands such a desirable destination."

Argyll and Bute Council announced a public consultation running from 13 July to 5 October 2026 on a revised scheme that includes a flat per‑room, per‑night charge and two new exemptions. Councillor Jim Lynch noted, "The visitor economy plays a vital role in Argyll and Bute’s success. We have to consider every option for investment in the long‑term future of the local visitor economy."

Gwynedd Council is also examining a levy of 90 p per person per night (including VAT). The proposal has sparked debate over its impact on price‑sensitive families and the region’s reliance on affordable holiday accommodation. Critics warn that added costs could divert visitors to competing destinations.

If approved, the levies would raise additional funds that, by law, must be reinvested in tourism‑related facilities and services, supporting local jobs and infrastructure across the respective areas.