Businessman speaks out against visitor levy

Ewen Cameron started his tourism business in Glen Nevis in 1968 and watched it grow over the years to Glen Nevis Holidays Ltd, which now employs from around 30 people to nearly 100 in season.

The Visitor Levy (Scotland Act 2024) was passed by the Scottish Parliament on May 28, 2024 and received Royal Assent on July 5, 2024. The Act gives local authorities discretionary powers to introduce a visitor levy in their area, for visitors staying in overnight accommodation.

The Highland Council are proposing the introduction of a 5 per cent levy, which they say could generate £10 million each year to be used to sustain, support and develop the services and infrastructure which the sector relies on.

"As a business providing tourist accommodation for more than 55 years, we strongly object to the introduction of a Visitor Levy."

Glen Nevis Holidays Ltd includes a Caravan and Camping Park, self-catering accommodation, Glen Nevis Restaurant, a shop and some Highland Cattle, while many of the staff are accommodated by the company in properties around Fort William.

While partly retired, Ewen still maintains a keen interest in this largely family business, although management has switched over to close colleagues of many years.

"Like other such businesses, we feel the tourist already contributes very highly indeed to the local and national economy (and taxes including VAT, rates, employment tax plus increases in the recent budget)," he continued.

"The proposal that VAT would be charged on VL itself, is surely outrageous! A tax on a tax?  A whopping 26 per cent in taxes would then be deducted from turnover, before rates, employment and many, many other costs.

"A fixed fee per person would also create many difficulties.

"While Edinburgh may also plan a Tourist Levy of 5 per cent, with strong year-round trade, their circumstances bear little resemblance to the Highlands, with a highly seasonal trading pattern on far fringes of the country."