Have your say on the Highland Visitor Levy AKA "Tourist Tax"
Did you know that in 2026 the Highland Council intends to introduce a 5% Visitor Levy charge on all overnight stays in hotels, B&Bs, self-catering holiday homes, and caravan and campsites - a new tax on all the paid-for accommodation in Highland?
This charge will apply to all "visitors", including Highland residents who need to stay away from home overnight in paid-for accommodation for hospital appointments, to visit family, for work or study purposes, or for a local break.
This new tax - which could easily rise to 10% in 2029 - will also require all accommodation operators to become tax collectors for the Council, and face big fines for any errors made in collecting the levy.
There has been much debate on what has been referred to as the 'Tourist Tax'. It will raise more money for the council, but as mentioned above it would mean higher costs for everyone staying overnight in paid accommodation- not just visitors. And higher costs for accommodation may put people off coming to the Highlands.
Have your say on this levy below:
