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The Scottish Highlands could be the next UK destination to introduce a tourist tax for visitors

Visitors to Highlands will be charged a small fee when they book at a hotel or B&B

Annie McNamee
Written by
Annie McNamee
Contributor, Time Out London and UK
Kilchurn Castle on Lock Awe in the Scottish Highlands
Photograph: Shutterstock
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Scotland is bigger than you think. Sure, it only has a population of around six million, but that’s only because most of its land is uninhabited, untarnished by man. The Scottish Highlands are home to some of the most beautiful scenery in the world, a few stragglers still speaking Gaelic, and loads and loads of American tourists. And now the area could be the next UK region to introduce a tourist tax. 

Before we go any further, let us catch you up on what’s been going on with tourist taxes in the UK. Basically, Manchester was the first city in Britain to introduce a £1 charge per hotel room per night on tourists, which raised £2.8 million for the local economy. Then Cambridge joined the fun, followed by Bournemouth, Christchurch, and Poole. Now the Highlands are considering introducing a levy to tourists who visit the region, after a Scottish Parliamentary bill passed giving councils the necessary powers to do so.

It’s been estimated that the fee, which would come in the form of a small add-on to the cost of a hotel or B&B room per night, could raise anywhere from £5 million to £10 million a year, which would go back into the community to improve infrastructure. 

Before the tax can be formally brought in, a consultation process will need to be held where local people and businesses can share their thoughts. Ken Gowans, a councillor for Inverness, said that, ‘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.

‘The upcoming consultation will give everyone the opportunity to put forward their views on how [it] should operate.’

This trial period will be held in the final three months of 2024, with the potential to run into 2025 if issues arise, but there is pretty strong local support for the move so it’s likely to pass through this period without much opposition. The exact cost of the tax will be decided during the consultation, but it is unlikely to be more than £5 based on similar schemes across the country.

This means that by next summer, there could be a small extra fee when you book your trip to visit Nessie. But hey, it’s a small price to pay to immerse yourself in the unblemished lochs of the north.

Keeping up with the Scotsmen 

We at Time Out like to keep an eye on the best stories from across the UK, which includes our friends north of the border. Did you see that Glasgow might become the first city in Britain to ban fireworks? Or that 50 years after closing, a Scottish rail route has had a massive £116 million makeover? We’ve also got Time Out guides to both Glasgow and Edinburgh, as well as Aberdeen, Inverness, and the Highlands

This seaside house in England is for sale for just £10 – but there’s a catch.

Plus: The UK’s best (and worst) universities for 2025 have been named by the Daily Mail.

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