Tourism research and practice continue to prioritise neurotypical experiences, often excluding the needs of neurodivergent individuals despite growing awareness of neurodiversity. This study explores how virtual reality-enhanced (VR-enhanced) scuba diving can serve as a restorative and inclusive tourism approach that supports cognitive restoration and emotional well-being for neurodivergent users, drawing on Attention Restoration Theory and the constructs of presence and embodiment. While traditional scuba diving tourism research has emphasised risk, motivation, and skill, this study reframes scuba diving through the lens of sensory inclusivity and neurodiverse user experience. Our research demonstrates how customisable sensory features in VR support restorative engagement for neurodivergent users and contribute to inclusive tourism by positioning VR-enhanced scuba diving as a transformative and accessible alternative to conventional nature-based experiences.