The Scottish Highlands may soon become the latest region in the UK to introduce a tourist tax, allowing hotels, B&Bs, campsites, and holiday rentals to charge an

additional fee to overnight guests. The funds collected would be reinvested by local councils to improve services and infrastructure primarily used by tourists and business visitors.

This move follows the passing of the Visitor Levy (Scotland) Bill last year, which grants local councils the authority to introduce a visitor levy after consulting with local communities, businesses, and tourism organizations.

Highlands Council plans to begin a three-month public consultation on the proposed tax later this year, although the exact amount has yet to be determined.

"Tourism is one of our most vital sectors, and the levy would be an essential part of sustaining, maintaining, and developing the services and infrastructure that the sector depends on," said Ken Gowans, an Inverness councillor supporting the initiative. "The upcoming consultation will provide everyone the chance to share their views on how the levy should be structured and how the proceeds should be used."

The Highlands, known for iconic attractions like Ben Nevis, Loch Ness, and John o' Groats, draw millions of visitors each year. The region was also featured on National Geographic's Best of the World list in 2022.

Other UK cities have already implemented similar tourist fees, including Manchester, which charges £1 per night on most paid accommodations, and Bournemouth, Christchurch, and Poole, where a £2 per room, per night fee was introduced in July.

Under the new Visitor Levy Bill, the earliest any tourist tax could be implemented in Scotland would be in the spring of 2026.  Photo by StaraBlazkova at Czech Wikipedia, Wikimedia commons.