Orkney Islands Council, along with Shetland and the Western Isles, is urging the Scottish government to introduce a point-of-entry levy for tourists arriving by boat or air. The proposed flat-rate charge of £5 per visitor could raise approximately £2 million annually after administrative costs, according to Martin Fleet, managing director of Sheila Fleet jewellery and chair of Destination Orkney.
The islands host about 450,000 visitors each year, outnumbering the local population of 22,000 by 20 to one. This influx has strained infrastructure, causing congested roads, overwhelmed public buses, and erosion at neolithic sites such as the Ring of Brodgar, which has been fenced off for repairs. Some tourists have been accused of defecating in public due to a lack of toilets.
Orkney Council argues that the levy is needed to fund new toilets, coach parks, and paths to manage visitor numbers and protect historic assets. The council and Historic Environment Scotland are working on a project to build a new visitors centre and facilities at the Ring of Brodgar and Skara Brae, which could take up to eight years due to the sensitivity of scheduled monuments.
The Scottish government is considering the levy as part of a consultation on cruise ship charges, with results expected soon. Scotland already has a 'bed tax' allowing councils to charge a 5% surcharge on hotel rooms, which Edinburgh has implemented from July 2026. However, some Highland and island councils have rejected that option, citing business backlash.
Industry body Cruise Scotland has protested that a cruise levy could deter passengers and harm coastal economies. Orkney Council maintains that a point-of-entry levy treats all visitors equally, covering cruise passengers, ferry and air travellers, motorhome drivers, campers, and private yacht owners.
