Scottish Government Visitor Levy – Highland Council Implementation
On 28th May 2024 the Scottish Parliament passed the Visitor Levy (Scotland) Act 2024. The Act gives local authorities the power to introduce a visitor levy in their area. There are many options available to local authorities – local exemptions (perhaps to make Highland residents exempt from the levy) or setting specific times of the year, but The Highland Council have not chosen to adopt them.
The method of calculation of the levy, however, is dictated by the Scottish Parliament and is complicated and open to misinterpretation and mistakes. It is a percentage of the accommodation portion of the bill (not the total bill) and is subject to VAT and counts towards the accommodation provider’s “turnover figure”.
Apparently, the Scottish Parliament decided that a percentage charge (rate set by local authority) was a better way to “future proof” the levy – removing the need to amend the rate by inflation and to keep the administrative burden to a minimum. It may well remove the burden for the local authority to say change a flat fee from £2 a person a night to £2.25 a person per night – but the designated calculation is most certainly a perpetual administrative burden on the accommodation provider.
Link to the Highland Council Visitor Levy Consultation web page
Link to Consultation Form Keyplan Engagement Portal – closes 31st March 2025
Many community councils are making their residents’ feelings known to the council and wherever possible we share them with you below.
| Uig | 21st January 2025 | OBJECT |
| Dunvegan and District | 28th January 2025 | OBJECT – Letter to Highland Council |
| Minginish | OBJECT |