A north tax expert has urged caution over a tourism levy for the Highlands.
Jackie Fraser, a director in the Inverness office of chartered accountancy firm Chiene and Tait, warned that a levy on visitors to the region could send out the wrong message.
She added: “It’s up to political and industry figures to decide what is best for Edinburgh but I don’t believe an additional tourist tax is the right approach for the Highlands
“Our client base includes a number of hospitality businesses, as well as those within the agricultural, food and drink and service sectors which rely on a healthy tourism industry.
“While we do require more infrastructure investment in some areas where rising visitor numbers are putting pressure on existing resources, imposing additional costs on visitors carries obvious risks.
“We need to send a positive message about the Highlands being a welcoming location, keen to grow its tourism industry. A tourist tax would have the opposite effect.”
Edinburgh councillors have agreed a £2-a-night levy in the city. Councillors in other parts of Scotland support a levy for their areas, saying it would raise funds to reinvest in tourism infrastructure.
Highland Council is poised to launch a consultation within weeks.
VisitScotland says 534,000 international tourists visited the Highlands in 2017 and spent around £195 million.
Ms Fraser highlighted the findings of recent tourism tax studies, including one by the American Economics Group which reported an increasing level of consumer awareness and price sensitivity in choosing tourism destinations.