From a Highland Council press release:
From Boxing Day (26 Dec), the Highland Council
area will be in a Level 4 Protection Area when ALL holiday accommodation
requires to be closed to tourists.
Hotels, Bed & Breakfasts and self-catering can remain open for essential customers only.
When providing accommodation to essential customers, this should only be open for when they require accommodation as part of that role.
Covid 19 guidance is available that helps clarify who qualifies as an essential customer – See “Accommodation” section within Coronavirus (Covid-19): local protection levels (external link).
Should you require any further information or advice on the latest guidance please contact our Environmental Health team on firstname.lastname@example.org