The Scottish Highlands Council could introduce a tourist tax for visitors, after a consultation was proposed

One of the UK’s most scenic tourist spots could be bringing in its own tourist tax which could affect around six million people. The Highland Council in Scotland is set to hold a consultation on how a new tourist levy could impact the region – and how it should work.

The Highlands, which covers around 10,000 square miles of northern Scotland, attracts more than six million people to its region every year, whether that be day trippers, overseas visitors and cruise passengers. Earlier this year in May, MSPs approved a plan to introduce a visitor levy across the country.

This would allow local councils to add a charge to overnight stays in accommodation, such as hotels, B&Bs and holiday rentals. The money raised would go towards improving local infrastructure, like roads, car parks and public toilets.

According to the Visitor Levy page on Highland Council’s website, the proposed scheme explains:

  • The levy must be based on a percentage of the cost of an overnight stay in some types of accommodation, with the rate set by the local authority.
  • Accommodation providers will be responsible for collecting the levy from overnight visitors.
  • The money raised by the levy must be used to develop, support or sustain facilities and services used predominantly by business and leisure visitors.
  • There will be exemptions for certain groups, including those receiving disability benefits and asylum seekers

It also mentions its previous research into the introduction of a visitor levy. In a 2019 consultation, over 6,000 residents, businesses and visitors responded to the plans.

According to the BBC, Highland, Edinburgh and Aberdeen and other councils supported proposals for the tourist tax six years ago. The council explained the earliest timeframe for implementing the levy would be midway through 2026.

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