Highland Visitor Levy Update: New Consultation Analysis Published: What Self-Caterers Need to Know

The Highland Council has now published the independently commissioned analysis of responses to its Visitor Levy consultation, alongside full Economic and Integrated Impact Assessments.

This marks the latest stage in Highland’s consideration of a potential Visitor Levy and explains why we are sharing this update with members now.

Background

The Visitor Levy (Scotland) Act 2024, passed by the Scottish Parliament, gives local authorities discretionary powers to introduce a charge on overnight stays across all types of visitor accommodation – including self-catering.

Highland Council approved an outline Visitor Levy Scheme for statutory consultation in November 2024. That consultation ran from 15 November 2024 to 31 March 2025 and invited views from all.

New reports now available

Following the consultation, Highland Council has released independently commissioned analysis of all feedback received, alongside a suite of updated impact assessments, including:

• Visitor Levy Impact Assessments 
• Consultation Analysis Report
• Economic Impact Analysis Report
• Integrated Impact Assessment Screening Assessment
• Children’s Rights and Wellbeing Impact Assessment
• Data Protection Impact Assessment
• Equalities, Poverty and Human Rights Impact Assessment
• Island and Mainland Rural Communities Impact Assessment

These documents are intended to inform future Council decisions. Importantly, no decision has yet been made to introduce a Visitor Levy.

What happens next?

Implementing a Visitor Levy is listed as a priority action within Highland’s Our Future Highland 2022–2027 programme. However, progress is currently dependent on further national legislation, with proposed amendments under consideration that could allow councils more flexibility in how levies are set.

Highland Council’s anticipated next steps are:

• Await the outcome of the proposed Visitor Levy (Amendment) (Scotland) Bill
• Continue engagement with tourism and accommodation stakeholders through the Visitor Levy Reference Group
• Bring a further report to Council to decide the way forward

If elected Members support revised proposals, this would trigger:

• A new 12-week statutory consultation
• A subsequent Council decision on whether to proceed
• If approved, an 18-month implementation period before any levy could come into force

What this means for self-caterers

While nothing has been agreed, self-catering businesses would be included in any future scheme. ASSC continues to represent members’ interests, focusing on practical delivery, fairness across accommodation types, and the potential impact on all types of self-catering businesses across the Highlands.

We will keep members updated as developments progress and will share opportunities to engage in any future consultation.