Comhairle nan Eilean Siar has announced it will pause the further development of an Outer Hebrides Visitor Levy Scheme to allow time for a broader assessment of tourism levy options available to local authorities. The move also gives the council a chance to monitor the impact of similar levies being implemented in other parts of Scotland.
The decision comes amid ongoing debate around the best approach to introducing tourist taxes, with concerns from local industry leaders about the potential economic implications for fragile island communities.
Fiona Campbell MBE, CEO of the Association of Scotland’s Self-Caterers (ASSC), welcomed the move, stating:
“We welcome this sensible and pragmatic decision by Comhairle nan Eilean Siar to take stock of their tourist tax proposals.
This is far too important to get wrong. Tourism is the lifeblood of island communities, and self-catering alone delivers a £19 million annual boost to the local economy and supports around 650 jobs in the Outer Hebrides, according to BiGGAR Economics.
While some areas, such as Edinburgh, have pressed ahead at pace — risking reputational harm and undermining competitiveness — others, like South Ayrshire, are rightly opting to delay implementation to allow for a more considered approach.
The ASSC has consistently called for all Scottish local authorities to pause further development of tourist taxes until the Scottish Government has reviewed and amended the underlying national methodology. Our sector believes strongly that the current percentage-based model is flawed.
We advocate for a fixed flat fee per night. This model is simpler, fairer, easier to administer, and better aligned with best practice across Europe. Crucially, it reduces the risk of damaging the very businesses that underpin our visitor economy.
Comhairle nan Eilean Siar is showing leadership by allowing space to assess developments, learn from elsewhere, and support the creation of a workable, evidence-based national model. We fully endorse this approach.”
The pause reflects a growing call across the sector for a coordinated and evidence-led strategy in implementing tourism levies, ensuring they support rather than hinder local economies reliant on visitors.
Find all the latest Visitor Levy Developments below.