Overview
- Officials advised Highland Council to halt work on its proposed visitor levy following a review of how such charges should be designed.
- The Highland plan sought a five per cent charge per room per night, projected to raise about £10 million a year for local services.
- A bill due in early 2026 would let councils choose a fixed-amount or percentage model and vary rates by location, season and accommodation type.
- The legislation would set out how charges apply to sales via third-party platforms and what information accommodation providers must share with councils.
- Accommodation providers and Chambers of Commerce warn a percentage-based levy could deter visitors, while Stirling councillors are set to vote on a seasonal three per cent levy on December 11.