Highland Visitor Levy Update: Where Things Stand in 2026 and What Hosts Should Watch Next

If you run short-term accommodation in the Highlands, the visitor levy is still very much a live topic, but it is not at the same stage as Edinburgh or Glasgow.

Right now, Highland Council has not set a final implementation date for a levy. Instead, the council is waiting on possible legislative changes at Scottish Parliament level and says a further report will come to a future Highland Council meeting to decide the way forward.

That means Highland hosts should be paying attention, but they should not assume a levy is definitely arriving on a fixed date yet.

Has Highland already consulted on a visitor levy?

Yes. Highland Council says the outline of a proposed scheme was approved for statutory public consultation, and that consultation ran from 15 November 2024 to 31 March 2025. Later, at a council meeting on 11 December 2025, it was agreed that the results of independently commissioned consultation analysis and updated impact assessments would be published.

So this has already moved beyond casual discussion. The consultation stage happened. The question now is what happens next.

Why has Highland not confirmed a launch date?

The main reason is legislative uncertainty. Highland Council's current visitor levy page says it is awaiting the outcome of intended new primary legislation that could allow either a single fixed amount or a range of fixed amounts for different purposes or areas, as considered through the Visitor Levy (Amendment) (Scotland) Bill.

In other words, the council appears to be keeping its options open while the legal framework may still shift.

That is a big deal operationally, because the choice between a percentage levy and a fixed-amount model can affect pricing, system design, guest messaging, and even how fair the scheme feels across different accommodation types.

What timeline is Highland currently giving?

Highland Council lays out a staged process rather than a hard launch date. The council says:

• it is waiting on the outcome of possible new legislation
• officers will continue engaging with industry stakeholders
• a future report will go to Highland Council to decide the way forward
• if new proposals are agreed, there would then be a 12-week statutory consultation
• after that, members would decide whether to proceed
• if the council does proceed, an 18-month implementation period would be required before a Highland scheme could actually begin

That last point matters a lot. Even if Highland decided to move ahead, there is still a built-in runway before any scheme could take effect.

Was Highland looking at a 5% levy?

Yes, at least in the earlier consultation phase. Highland Council stated in December 2025 that it had consulted on a potential 5% levy, which it said could generate around GBP 10 million each year to sustain, support, or develop services and facilities used by visitors. The same update said the council received 4,103 responses to its statutory consultation and other engagement activity.

That does not mean 5% will definitely be the final model if Highland introduces a scheme, especially since the council is explicitly waiting to see whether the law changes to allow more flexibility.

What should Highland accommodation providers do now?

At this stage, the sensible move is preparation rather than panic.

Hosts in the Highlands should keep an eye on:

• whether the Scottish legislation changes the types of levy councils can choose
• the next Highland Council report on the way forward
• any fresh consultation documents or draft scheme details
• how future proposals handle issues like exemptions, geography, pricing model, and reporting

For businesses, this is also a good time to think about whether current booking systems could cope with either a percentage-based levy or a flat-rate model. That is not because the answer is settled yet, but because system rigidity is usually where the pain begins once rules are finalised.

How does Highland compare with other councils?

Highland is in a different place from Edinburgh and Glasgow, both of which already have approved schemes and public implementation dates. It is also different from Argyll and Bute, where the council decided in January 2026 to continue pausing any possible levy implementation while the amendment bill progresses, with a further update expected in April 2026.

That wider picture matters because hosts with properties across Scotland may be dealing with a patchwork rather than one tidy national timetable.

Final thought

For Highland businesses, the honest answer right now is that the levy is still in play, but the final model and timing are not settled. The council has already consulted, published analysis steps, and set out the next stages, but it is also clearly waiting to see what happens with the law before locking itself into a final scheme.