The Highland Council in Scotland has voted to draw up plans for a tourist tax after the idea received public backing in a consultation.
Around two-thirds of respondents to an online survey on the transient visitors levy (TVL) supported the idea.
Councillors agreed five principles to guide the proposals including that it should exclude residents, ring fence revenue for tourism uses and should not just be a “bed tax” on people staying in overnight accommodation.
A statement from the council said: “The council recognises the challenges and considerations of introducing a Highland TVL raised through the consultation.
“However, this must be weighed up against overall levels of support found in the results, and the potential benefits to the region – not least enabling the council to increase investment in maintaining and enhancing infrastructure used by visitors which will help support local economies, enhance the visitor experience and help Highland tourism become more sustainable.”
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