10/09/2026
I certainly do not oppose a sensible tourist tax in Highland region.
However, the proposed Highland Council 'Visitor Levy' is deeply flawed and unfair.
For the reasons listed below, I will be opposing the 'Visitor Levy'. by answering, 'strongly disagree' to every question in the HIGHLAND COUNCIL VISITOR LEVY CONSULTATION.
**The consultation survey needs to be found and completed using a google search **. I, and others, had Facebook posts removed today because posting the link to the consultation seemingly breached cybersecurity rules???? This seems a bit fishy to me - as though highland Council don’t want us to share it 🙄
1. It is an accommodation tax not a tourist tax.
2. Everyone will have to pay, including residents staying in their own council area.
3. Where applicable, VAT will be added to the levy, so a £5 per night tax becomes £6.
4. It is an extra tax on residents. People staying away for medical appointments, visiting relatives in hospital, working away from home etc will be charged.
5. Income from the levy will go into the Council pot rather than being ring-fenced for investment in the communities and areas generating the income.
6. The levy will be treated as part of an accommodation provider’s turnover for HMRC purposes, putting some businesses over the VAT threshold.
7. It will be complicated and burdensome for accommodation providers to administer.
8. Motor homes, camper-vans, tents, caravans, car-camping will not be charged if they are not staying on an official campsite.
9. Day visitors and cruise ship passengers will pay nothing.
10. There will be no cap on the number of nights the levy is charged.
PLEASE FIND THE SURVEY AND FILL IT IN TO LET HC KNOW THIS TAX IS NOT ACCEPTABLE IN ITS CURRENT FORM
