The debate over the introduction of a visitor levy in the Highlands has sparked intense discussion across the business community, with a recent engagement forum hosted by Inverness Chamber of Commerce highlighting widespread concerns about the proposed scheme. With 58 attendees, including 10 Highland Councillors and representatives from various sectors, the event provided a critical platform for businesses to voice their perspectives and help shape the next steps.

A Business Community Seeking Clarity
Ahead of the event, a survey of attendees revealed a striking consensus – while 53% of respondents supported the idea of a visitor levy in principle, not a single person backed the current proposal. A further 32.7% opposed the levy outright, while 14.3% remained undecided.
Notably, this was not an audience dominated by accommodation providers; attendees spanned multiple industries, reinforcing the broader economic implications of the proposal. The findings underscore a clear message: businesses acknowledge the need for sustainable funding for tourism infrastructure but remain unconvinced by the current model.
A Constructive Exchange of Views
The forum opened with remarks from Colin Marr, CEO of Inverness Chamber of Commerce, who presented the collective stance of the four Highland Chambers – Inverness, West Highland, Caithness, and Cairngorms – representing over 1,200 member businesses. He articulated the Highland Chamber network’s position that while investment in tourism infrastructure is necessary, the proposed levy in its current form lacks clarity, transparency, and a strategic vision that businesses can support.
“Highland businesses are not against contributing to the visitor economy, but they need certainty that any levy is implemented fairly, effectively, and with genuine benefit to the region,” said Colin Marr. “There is a real concern that the current proposal places disproportionate burdens on businesses already navigating a complex economic landscape.”
Following this, Malcolm MacLeod, Assistant Chief Executive for Place at The Highland Council, outlined the Council’s perspective, emphasising a willingness to listen and make adjustments following the consultation process. The engagement between business leaders, councillors, and officials was widely appreciated, with many acknowledging it as a positive step towards more meaningful dialogue.
Key Takeaways from Business Leaders
During the event’s workshop discussions, several recurring themes emerged:

- Transparency and Accountability: Businesses stressed that before any levy is introduced, there must be a clear and binding commitment on how funds will be used, ensuring direct reinvestment into tourism infrastructure, marketing of the region, and skills development.
- Economic Impact Assessment: The majority called for an independent, detailed economic analysis to assess the potential impact on tourism, hospitality, and related sectors before the levy moves forward.
- Fairness and Practicality: Most attendees agreed that any levy should be based on a flat rate rather than a percentage and should take seasonality into account. There was also strong support for exempting local residents from the charge, while also taking the peaks and troughs of tourism seasonality into account.
- Administrative Concerns: A key worry for many was the operational complexity of collecting and processing the levy. Businesses called for a streamlined, low-burden system, potentially with direct payment mechanisms to reduce administrative strain. Businesses also backed some level of compensation for collecting a levy charge.
- Scope of Levy: There was significant discussion around ensuring that all tourism beneficiaries contribute fairly, with particular focus on motorhomes, wild camping, and cruise passengers.
Moving Forward: A Call for Genuine Engagement
One of the strongest sentiments to emerge from the forum was the need for The Highland Council to meaningfully incorporate business feedback into its decision-making. Many attendees expressed concerns that the proposal, as it stands, does not reflect the realities faced by businesses, particularly in the wake of economic pressures from business rates, energy costs, and recruitment challenges.

“There is a risk that without proper consultation and a commitment to genuine improvements, this levy could do more harm than good,” Colin Marr added. “We are urging Highland Council to take a step back, listen to business concerns, and ensure that any final proposal is robust, equitable, and workable.”
The engagement forum was widely regarded as a constructive step in the right direction, with participants appreciative of the opportunity to contribute to the discussion. However, the coming months will be critical in determining whether the concerns of the business community are truly heard.
As the consultation process continues, Highland businesses remain clear: any visitor levy must be developed in partnership with the industries it affects, with transparency, practicality, and fairness at its core.
Take Action
The Highlands depend on a thriving tourism sector. There is still time for businesses, residents, and community leaders to complete the consultation by 31 March 2025 here.