Council scheme
The Highland Council visitor levy
Consulted and progressing — charging expected 2027
- Rate
- Proposed 5% of the net accommodation charge
- Night cap
- Under consultation
- Status
- Not yet confirmed
Highland Council has consulted on a visitor levy covering one of the largest accommodation markets in Scotland.
Final rate, night cap and start date are not yet fixed in law. We publish the confirmed scheme rules here as soon as the council adopts them.
If you let property in the Highland area, register your interest and we'll email you when the scheme is confirmed — well before the first return is due.
Register your interest
Create a free account and add your property. When The Highland Council confirms its scheme, the rate, cap and deadlines appear in your account automatically and we'll email you.
Other council areas
City of Edinburgh
Charging begins 24 July 2026
Glasgow City Council
Expected 2027 — date not yet confirmed
Aberdeen City Council
No confirmed date
Stirling Council
No confirmed date
Visitor Levy App helps you calculate, check and record your visitor levy. It does not file on your behalf. The property owner or operator remains legally responsible for the accuracy of the figures and for submitting the return on time. Always check the figures against your own records before you file.
Try the numbers before you sign up
The single-booking calculator is free and needs no account. One property is free forever.