Outer Hebrides Visitor Levy

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.

Legislation / National Guidance

• Visitor Levy (Scotland) Act 2024
• Guidance on the Visitor Levy for Local Authorities

Useful Information

Visitor Levy guidance created by Visit Scotland.