Proceeds from the levy would be used variously to maintain and improve infrastructure, support local economies and help Highland tourism become more sustainable.

Highland councillors have approved the findings of a public consultation, which generated more than 6,600 responses.

Two-thirds of all respondents (65.1%) said they were in favour of a levy, with all three groups consulted – residents, visitors and businesses – responding positively to the proposal, each more than 50% in favour.

Further work is now under way to develop an “optimal” Highland Transient Visitor Levy scheme.

Key principles behind the levy include ensuring the charge doesn’t just become a “bed tax” on overnight accommodation; exempting Highland residents; ring-fencing revenue for "tourism uses" and what these constitute; and how revenue can be ring-fenced to be used in the specific area where it is generated.

Scotland’s Highlands Council said it recognised the challenges and considerations of introducing the levy weighed against the potential benefits to the region.

These include investing in maintaining and enhancing infrastructure used by visitors help support local economies; enhancing the visitor experience; and helping Highland tourism become more sustainable.

A national consultation closed on 2 December. It has not yet been established what level of involvement the Scottish government will have in designing and implementing the scheme.

It comes after Edinburgh earlier this year became the first UK city to back a so-called “tourist tax”, a £2-per-night charge on rooms during the first week of a stay – including on properties offered via providers such as Airbnb.

The tax is likely to be implemented next year.