Highland Council is consulting until 30 November 2026 on a fixed nightly levy model for visitor accommodation.
Highland Council is consulting on a new design for its proposed visitor levy, moving away from a percentage-based charge and considering a tiered fixed amount per room or accommodation area per night.
The consultation opened on 7 September 2026 and runs until 30 November 2026.
What is being considered
The consultation proposes different fixed nightly amounts depending on accommodation type. The model is not yet final and no operator should treat these figures as an active tax.
Why it matters
A fixed levy affects pricing differently from a percentage charge, especially for lower-priced stays and longer bookings. Hosts and managers should follow the consultation and review how their booking and invoicing systems would handle a fixed nightly amount if adopted.
Source: Highland Council.