“The Highland Council’s Visitor Levy is coming— Find out what people are saying. How it impacts holiday homes, tourism, and how Igloo Holiday Homes can help property owners adapt.”
If you’ve ever visited the Highlands, you’ll know it’s one of the most breathtaking places in the world. Towering mountains, shimmering lochs, and charming villages make it a dream destination. Millions of visitors come each year. This creates a challenge in maintaining the region’s infrastructure and protecting its natural beauty. That’s why Highland Council is proposing a Visitor Levy.
What’s the Highland Council's Visitor Levy?
In simple terms, the proposed levy would add a 5% charge to overnight stays in paid accommodations across the Highlands. Once the levy is in place – if you’re booking a B&B, a hotel, or a self-catering cottage, you’d see this Highland accommodation tax added to the bill. The council believe that visitors should contribute directly to the upkeep of the places they come to enjoy.
We all know that many European cities already collect tourism taxes and Edinburgh’s visitor levy is in the works as well. Here in the Highlands, where tourism is the lifeblood of many communities, the proposal is stirring up some strong opinions.
Why are Highland Council seeking to introduce a Visitor Levy?
Anyone who lives in or frequently visits the Highlands knows that the region sees a huge influx of tourists, particularly in the summer months. While this boosts local businesses, it also places significant strain on roads, public facilities, and services. The council say that the levy is meant to:
🏗️ Support tourism infrastructure – Maintaining roads, public conveniences, and local landmarks.
🌳Protect the environment – Helping with conservation efforts in fragile natural areas.
👪Benefit local communities – Ensuring that Highland residents don’t bear the full cost of tourism-related services.
Who Would Have to Pay the Highland Council's visitor Levy?
The levy would apply to overnight stays in hotels, guesthouses, B&Bs, paid campsites and self-catering properties. This means if you’re wondering “Do I need to pay a tourism tax in Scotland?” – if you are planning and overnight stay in The Highlands once levy in place – the answer will likely be yes.
The council are not currently planning any exemptions this means – all stays will have to pay, for example:
- Local people staying in another part of Highland region – perhaps for a wedding or funeral.
- Those traveling for hospital appointments – patients from far north or islands need overnight stays due to limits of transport times.
- Students staying in area for placements – many students come to work in NHS for instance.
- People staying for work reasons – our region regularly sees engineers coming to work on road, rail and telecoms infrastructure.
❌ Not covered by the levy:
- Wild campers
- Motorhome users not staying in campsites
- Cruise ship passengers
What Are People Saying?
🟢 Supporters say…
Many locals and environmental groups believe this is a fair and necessary step. With increasing visitor numbers, it makes sense for those enjoying the Highlands to contribute to keeping them beautiful. Supporters point to places like Amsterdam, Barcelona, and Venice that already use similar taxes to help manage tourism’s impact.
🔴 Opponents argue…
Some business owners worry that extra costs could deter visitors. For example, The Highland Hotels Association and Highland Chambers of Commerce have voiced concerns. Many in industry believe the levy could make the region less competitive compared to other destinations.
Many argue it could do more harm than good for local businesses. Concerns range from anticipated downturn, implications for VAT thresholds and complications with administration. A petition and campaign group against the levy has gained traction.
Moreover, there is growing concern that the Visitor Levy (Scotland) Bill lacks the flexibility needed to address the complexities of the tourism industry. As a result, both opponents and supporters feel the Scottish Government should be lobbied for amendments. Alternative routes such as a flat fee, changes to how HMRC deals with it in terms of Vat or exemptions for certain accommodation from the Levy have all been mooted.
What Happens Next?
The Highland Council Visitor Levy consultation is currently underway, meaning feedback is being gathered before a final decision is made. If you live in the area or visit often, you can have your say! The consultation runs until March 31, 2025, and locals, businesses, and tourists are all encouraged to participate.
💬 Want to share your thoughts? You can participate in the consultation here: Highland Council Consultation
Following the consultation Councillors will vote on whether to take the Levy forward, there is then likely to be an 18 month implementation period before people have to start paying.
How Igloo Can Help Property Owners
For holiday rental owners, one big question is: “How will the Highlands visitor levy affect my holiday rental?”. At Igloo Holiday Homes, we already have the technology in place to make compliance effortless.
✅ Our advanced booking system can automatically collect and reports the levy. Hosts and owners don’t have to worry about handling it manually. This includes complicated OTA’s and booking platforms.
✅ No hidden costs to administrate the proposed Highland Council visitor levy. We ensure all charges are clearly communicated to guests upfront, avoiding confusion and owners won’t be out of pocket.
✅ With the Highland tourism levy potentially impacting short-term lets, we are here to help owners. We have helped our owners with compliance with Licence requirements and Planning controls – we are always keen to speak to property owners who are interested in joining us.
By partnering with Igloo, holiday rental owners can future-proof their business and adapt to the new regulations with ease.
Now is the perfect time to list your property with us.
