The Scottish Highlands could become the latest place in the UK to introduce a tourist tax.
If implemented, it would allow hotels, B&Bs, campsites and holiday lets in the hugely popular mountainous region to charge overnight guests an additional fee.
The money would be used by local councils to reinvest in services and facilities largely used by tourists and business visitors.
Last year, politicians in Scotland took the first step towards tourist taxes after passing the Visitor Levy (Scotland) Bill which allows councils that want to introduce a visitor levy to do so, after consultation with local communities, businesses and tourism organisations.
Highlands Council plans to start its three-month consultation later this year – with a price for the tax yet to be determined.
“Tourism is one of our most important sectors and the levy would form an essential part of how we sustain, maintain and develop the services and infrastructure which the sector relies on,” Inverness councillor Ken Gowans said in favour of the tax.
“The upcoming consultation will give everyone the opportunity to put forward their views on how a levy scheme should operate and what the proceeds should be spent on.”
The Highlands – which made National Geographic’s Best of the World list last year – attracts millions of tourists annually and lays claim to hotspots such as Ben Nevis, Loch Ness and John o’ Groats.
Various other UK cities have already implemented additional visitor fees, including Manchester, which charges £1 a night on most paid accommodation establishments across the city.
A £2 per room per night additional fee was implemented across Bournemouth, Christchurch, and Poole in July.
Under the Visitor Levy Bill, the earliest any form of tourist tax across Scotland could come into force would be spring 2026.
