In theory, the Scottish tourism tax should be good for the North Highlands. The region desperately needs money spent on visitor infrastructure. Off the top of my head, we need permanent full-time Rangers across the region to reduce the environmental damage, we need the loos re-opened so visitors don’t leave poo in the fields, we need better facilities for campervans to dispose of black-water and grey-water to protect the water-courses, and we need more repairs to roads damaged by hundreds of thousands of vehicles they were not built or designed for.
There’s a tonne of other stuff that would help our visitors leave no trace on our fragile ecosystems. But those are the main ones.
There are other impacts on accommodation providers too, mainly administrative, but the levy could take a business over the VAT threshold, forcing their prices up by a total of 25%.
As it stands, I believe the Highland visitor levy will result in
I don’t oppose the Scottish tourism tax in principle – it’s vital we reduce the environmental impact on the region. But I am worried about Highland Council’s proposals. And based on the Council’s proposals and impact assessment, I am not sure that the money will be spent in ways that will actually improve the infrastructure, protect the ecosystems, or benefit the people who live here.
So…
So unless they change their proposals, the Highland visitor levy risks being the complete opposite of what the Scottish tourism tax is intended to do.
While I don’t oppose the Levy as a whole, I am happy to support the petition which draws out the main concerns with the proposals by Highland Council.
Some of the problems are structural, in the Act by the Scottish Government. This separate petition addresses those.
It runs until the 31 March 2025. There are several supporting documents. I found the FAQs, Impact Assessment and Sustainable Tourism Strategy most useful though the National Guidance on Scotland’s Tourism Tax is interesting too.
Whatever your opinions – whether you agree or disagree with me – get your voice heard. Complete the consultation document.
Nothing as good as bums on seats and hands in the air, raising a question.
There is no point in writing to your MP, but if you are a Highland Resident, then it is worth writing to your Ward Councillors. I was disappointed with the responses from mine, who have not yet read the documentation themselves, so we really must get them familiar with the issues before any vote takes place.
Better still – ask them to invite the ward Councillors to attend.
Its actually a group for discussion and information about the Levy in the Highlands and Islands and elsewhere in Scotland. People on the page have varying views, but the debate is important. Follow it here.
PS – There is a lot more to say about this which you might want to include in your responses or your email to your Ward Councillors. For example, the degradation is so bad, that Fodor is advising people not to come. The Flow Country ecosystem is so rare it is a World Heritage site. And the six million people who come here every year vastly out-number the 345 who’ve ‘signed’ the NC500 ‘Visitors’ Pledge’, and the very few who have paid £40 to join the Council’s Campervan and Motorhome Scheme. And I am very aware that my business encourages visitors to come here.
But for the moment, let’s think hard about how we discourage ‘informal’ camping and the behaviours that go with it.
Last updated: 29th January 2025
My name is Ben Makin, and for over twenty years I worked in systems and tech for large organisations in Europe and the UK. I am good at thinking about unintended consequences.
I was born and raised in a rural community which has since fractured and broken; I worry about whether my holiday let helps or hinders the local community, so I work hard to make sure it helps local businesses and that my guests will respect this beautiful place which is now my home.
My words are my own, and I write without using AI.
