The Highland Council visitor levy consultation and the NC500

Can we talk about the Highland Council Visitor Levy please?

I am worried about the unexpected consequences.

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.

Scottish bank notes on a table - The Highland Visitor Levy will be 5% on accommodation costs
There will be 5% levy on accommodation for business visitors and tourists, including campsites

 

My three main concerns with Highland Council’s proposals are:

  • The levy will apply to campsites – this will encourage what is euphemistically called ‘informal’ camping. It is these informal campers who – literally – shit in the woods, dump their waste, block people’s field gates and drives.
  • There will be no local or business exemptions.
  • Astonishingly – this means that NHS Highland will pay the levy for patients attending appointments in Inverness, for locum doctors, and for students learning about rural healthcare. Reducing available NHS funds is not how you improve the health of the people who live here.
Excerpt from the FAQs saying:14. Are there any other exemptions? The Council is not proposing to exercise its discretion to apply local exemptions. 15. Would patients travelling to receive NHS medical treatment be required to pay a visitor levy? Yes, they are classed as visitors in the legislation and required to pay the levy charge. However, most of the patients travelling for medical treatment can apply to their NHS Board for support in relation to travel and accommodation. NHS policy states that patients can claim expenses from their local NHS Board.
Excerpt from the Highland Council’s FAQs on the Visitor Levy

 

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%.

The unintended consequences of the Scottish tourism tax

As it stands, I believe the Highland visitor levy will result in

  • MORE ENVIRONMENTAL DAMAGE, not less
  • MORE PRESSURE on legitimate campsites, with some going out of business
  • The Highland Council TAKING MONEY from NHS Highland
A car park bin overflowing with rubbish, with rubbish beside it, and people picnicking in the background
Infrastructure’s overwhelmed

 

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.

A clifftop field full of clover and other wildflowers - will the Scottish Tourism tax damage areas like this?
Fragile ecosystems are already damaged and will be at further risk

 

What can we do about this?

Respond to the Highland Council Visitor Levy Consultation

It runs until the 7th February 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.

PS – There is a lot more to say about this. 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.


About me

Ben Makin with bookshelves behind herMy name is Ben Makin, and for over twenty years I worked in business systems and tech in Europe and the UK.  I worked for telecoms companies, banks, and the NHS. 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.