The Highland Council is seeking views from Highland businesses, residents and visitors on whether it should introduce a Transient Visitor Levy (TVL), sometimes known as a ‘Tourist Tax’.

Although TVL schemes are most commonly applied to short term paid accommodation, Highland Council is keen to collect feedback on a range of different approaches that could suit the region's unique characteristics and challenges.

Why we are consulting?
We have created a 3-minute video to explain why the Council is consulting on a Highland TVL. We would recommend you watch this prior to completing the survey.
In summary, Highland is seeing a growing number of visitors using public services/ infrastructure and it is felt visitors should contribute to their maintenance and development. In the context of the Council's budget pressures, revenue raised through a TVL could help the Council manage the impact of tourism.

About this consultation
No decision on a TVL has yet been made by Highland Council.

The results of this questionnaire will inform a Council report in December 2019.
The questionnaire should take around 10 minutes to complete.

Any information we receive will be treated in the strictest of confidence and will not be used for any purposes other than this research.

The Consultation will be open until 20 October 2019.

If you encounter any problems with the questionnaire, please contact policy6@highland.gov.uk.

Thank you for taking the time to complete this questionnaire.