Levy Folio

Independent and unofficial. Not run or endorsed by any council, VisitScotland or the Welsh Revenue Authority. Your return is your responsibility: check the official pages.

Scotland · Proposed, not yet in force

Highland visitor levy

Highland proposes a fixed £5 a room a night (£2 on campsites and caravan parks), from March to November only, from summer 2028 at the earliest. Nothing is due yet, and the details can change before councillors decide.

Consultation closes30 Nov 2026
Proposed£5 a room a night, £2 on campsites and caravan parks
Nothing to chargeuntil a scheme is approved and starts

The draft scheme at a glance

Status
Proposed, not yet in force. Consultation 7 Sep 2026 to 30 Nov 2026 [1]
How it would be charged
A fixed amount, not a percentage: £5 per room or area per night for most accommodation, and £2 per room or area per night on campsites and caravan parks. The price of the stay makes no difference. [1]
When in the year
March to November only. Nights from December to February would not be charged. [1]
Where
The whole Highland Council area. [1]
Earliest start
Summer 2028 at the earliest. The council says it would start at the earliest date the law allows, which is at least 18 months after a decision. [1]
Decision
A report to the full Council meeting in December 2026, after the consultation closes. [1]
You would keep
Up to 5% of the levy, to cover your collection costs. [1]
Exemptions
The national exemptions (such as disability benefits) would work by reimbursement: the guest pays and claims it back. The only local exemption proposed is for stays provided for charitable purposes by charities on the non-domestic rates register. No exemption for Highland residents is proposed; the council plans a grant to NHS Highland instead for patients travelling for treatment. [1]

What it would mean for a booking

If Highland approves the scheme as drafted. These are illustrations, not amounts anyone owes.

3 nights in one room at £90 a night

1 room × 3 nights × £5.00 = £15.00

2 nights in two rooms at £120 a room a night

2 rooms × 2 nights × £5.00 = £20.00

3 nights on a campsite or caravan park pitch

3 × £2.00 = £6.00

Any stay from December to February

Outside the season: £0.00

What to do now

  • Charge nothing yet. No levy is due in Highland until the council approves a scheme and its start date arrives.
  • Have your say while you can. The consultation runs from 7 September 2026 to 30 November 2026, and asks providers about the rate, exemptions and what you keep. After it closes, the council weighs the responses before deciding. The council’s consultation page.
  • Watch the booking date rule. Approved schemes so far have charged stays from the start date on bookings made months earlier. Edinburgh’s covered bookings made from 1 October 2025 for stays from 24 July 2026. Check your terms for stays from 2028 once Highland decides.
  • Get your records ready. Whatever is approved, you will need each booking’s dates and number of rooms. The return helper already reads exports from the main booking systems.

Key dates

  1. Consultation Consultation closes. The council then decides whether to go ahead.

Every date for every council is on what’s coming. We update this page when Highland decides.

Sources

  1. The Highland Council: Proposed Tiered Fixed-Amount Visitor Levy Scheme (consultation document) Read 3 Nov 2026
  2. VisitScotland: visitor levy schemes approved, proposed and in consultation Read 2 Nov 2026
Official Highland visitor levy consultation