Outer Hebrides Visitor Levy

Information and Frequently Asked Questions on the Outer Hebrides Visitor Levy

Frequently Asked Questions

We have compiled a list of frequently asked questions below:

The Outer Hebrides Visitor Levy is a proposed charge on overnight stays for visitors. This initiative aims to generate revenue to enhance local facilities and services that support both residents and visitors to the islands.

With a population of approximately 26,200 the Outer Hebrides welcomes 275.000 visitors each year, contributing over £75 million to our local economy. While tourism plays a crucial role in our economy, it also places pressure on public services and local communities. The Visitor Levy will help address these challenges by providing additional resources for maintaining and improving our tourism infrastructure.

It is not mandatory for the Comhairle to introduce a visitor levy. However, given the increasing pressures from tourism and shrinking public sector budgets, the Comhairle is exploring options that could enhance services and infrastructure that benefit both residents and visitors.

The Comhairle has not yet decided whether to introduce a visitor levy. If a scheme were progressed, it could not come into force before the end of 2026 due to the necessary steps required.

The Visitor Levy will apply to overnight stays in accommodations within the Outer Hebrides, including;

  • Hotels
  • Hostels
  • Guesthouses
  • B&Bs
  • Self-catering
  • Camping sites
  • Caravan parks
  • Accommodation in a vehicle, or on board a vessel, which is permanently or predominantly situated in one place
  • Any other place at which a room or area is offered by the occupier for residential purposes otherwise than as a visitor’s only or usual place of residence.

Current legislation does not permit charging cruise ships a visitor levy. However, the Scottish Government is committed to consulting on a potential cruise ship levy in the future.

The initial roundtable discussions on this topic have taken place. Further details will be made available as the discussions progress. 

Presently, legislation does not allow for a visitor levy to be imposed on motorhomes unless they are staying at registered camping sites or caravan parks. However, the Scottish Government is open to exploring the feasibility of extending powers to local authorities to apply a levy on motorhomes in the future.

Visitors would be charged a percentage rate based on the accommodation cost. The Comhairle will approve the rate and possible exemptions following the consultation process. 

Revenue generated from the Visitor Levy will be reinvested into local services and facilities essential for both visitors and residents. This includes improvements to public amenities, cultural and natural heritage sites, and other tourism-related infrastructure.

The Comhairle will engage with local communities, tourism businesses, and stakeholders to gather input on the Visitor Levy. This engagement will help identify potential impacts, address concerns, and shape the design of the scheme. Details regarding opportunities for public input will be shared once the consultation timeline is established.

If the Visitor Levy is implemented, the Comhairle will work closely with the tourism sector to ensure a smooth transition. We will communicate the details of the levy, including rates and collection methods, to ensure transparency and understanding among all stakeholders.

There will be opportunities over the coming months for residents, tourism businesses, and organisations to provide feedback. The details of the engagement process will be publicised once finalised.

The Visitor Levy would apply to visitors staying overnight in various types of accommodations, including hotels, hostels, guest houses, B&Bs, self-catering accommodations, camping sites, and caravan parks. Details such as the number of nights charged, and potential exemptions will be part of the consultation process and subject to the Comhairle approval.

Certain individuals may be exempt from paying the Visitor Levy, including those in receipt of specific UK disability benefits. Further details will be provided during the consultation process.

Net proceeds from the Visitor Levy must be spent on developing, supporting, and sustaining facilities and services for visitors in the area. The consultation process will help shape how the proceeds could be spent locally.

The Comhairle will determine support measures for businesses required to collect the Visitor Levy once the scope of the Levy is agreed upon. There will be significant consultation to ensure proper collection processes are established.