The Scottish Highlands is considering the introduction of a tourist tax, allowing accommodation providers like hotels, B&Bs, and campsites to charge an additional fee to overnight guests.
Revenue from the tax would be utilized by local councils to reinvest in services and facilities that support tourists and business visitors.
The initiative follows the passing of the Visitor Levy (Scotland) Bill, which permits councils to implement a visitor levy after consulting with local communities and tourism stakeholders.
Highlands Council plans to begin a three-month consultation later this year to determine the specifics of the tax, with supporters emphasizing its importance for sustaining tourism-related services and infrastructure.
Cities that have already implemented additional visitor fees include Manchester, which charges £1 a night on most paid accommodation establishments across the city and Bournemouth, Christchurch, and Poole which implemented a £2 per room per night additional fee in July.
The Visitor Levy Bill in Scotland indicates that any form of tourist tax could potentially be introduced by spring 2026.
The Highlands which was included in National Geographic’s Best of the World list last year, is a major tourist destination, attractingms with popular sites like Ben Nevis, Loch Ness, and John o’ Groats.
