Outer Hebrides Visitor Levy 

Tourism is an essential part of life and the economy here in the Outer Hebrides, where our 26,200 residents share these beautiful islands with approximately 275,000 visitors each year. These visitors, including around 70,000 cruise passengers, generate over £75 million annually for our local economy. However, this popularity also brings pressures to our infrastructure, public services, and natural landscapes. 

The Visitor Levy (Scotland) Act 2024 now gives local authorities the power to introduce a visitor levy on overnight stays. For the Outer Hebrides, this represents an opportunity to channel tourism revenue directly into sustaining and enhancing the resources that make the islands such a unique destination.  

Overview and Key Information

Visitor Levy Feasibility 

The Comhairle is not obligated to introduce a visitor levy. However, in light of increasing tourism pressures and budget constraints, it’s essential to explore options that could enhance services and infrastructure that benefit both residents and visitors. 

Implementing a visitor levy could provide a mechanism for maximising tourism’s value for the benefit of all, fostering a sustainable approach to tourism in the Outer Hebrides. 

With the recent passing of the Act, the Comhairle is now committed to investigating the feasibility of a visitor levy scheme for the Outer Hebrides.
A formal engagement process with local communities, tourism businesses, organisations, and other stakeholders will be initiated to assess potential impacts and help shape the design of a future scheme, should it progress.

A cost-benefit analysis will be conducted to weigh the benefits of a scheme against its associated costs. The findings will be presented to Councillors to guide their decision on whether to adopt a visitor levy, following the example of other councils. 

Before deciding on the introduction of a visitor levy scheme in the Outer Hebrides, the Comhairle will engage with stakeholders to understand related issues and concerns, carefully assessing risks and potential impacts on the visitor economy. This engagement will also inform the design of a scheme tailored to our region. 

In the coming months, residents, tourism businesses, organisations, and anyone else potentially affected by a visitor levy will have the opportunity to share their views. 

Details of the engagement process will be publicised once external consultants have been appointed and the formal program has been finalised. 

Contact Us 

If you have any enquiries or require further information about the Outer Hebrides Visitor Levy, please contact us at ohtvl@cne-siar.gov.uk

Legislation / National Guidance 

Visitor Levy (Scotland) Act 2024 – Visitor Levy (Scotland) Act 2024 (legislation.gov.uk) 

Guidance on the Visitor Levy for Local Authorities – Visitor Levy Guidance_ Final Version (visitscotland.org)

Other helpful information 

 ‘Visit Scotland’ advice can be found here – Visitor Levy Guidance I VisitScotland.org