Guide
Prepare for Scotland's visitor levy
The Visitor Levy (Scotland) Act 2024 gives Scottish councils the power to charge a levy on overnight accommodation stays. Edinburgh is the first council to declare a scheme, starting 24 July 2026. If you provide overnight accommodation in an area where a levy is declared, you must collect and remit the levy.
Who must collect the levy
The levy applies to all types of overnight accommodation providers, including:
- Hotels, B&Bs, and guest houses
- Self-catering and holiday lets (including Airbnb hosts)
- Hostels
- Caravan and campsites
- Vessels providing overnight accommodation
Example calculation (Edinburgh)
A room costing £150 per night attracts a levy of £7.50 per night (5%). For a 3-night stay, the total levy is £22.50. You retain £0.45 (2% administration allowance) and remit £22.05 to the council.
Other councils
Glasgow, Aberdeen, and Highland are considering implementing a visitor levy, but none have formally declared a scheme as of early 2026. Each council sets its own rate and exemptions.