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, with Glasgow (from 25 January 2027) and Aberdeen (from 1 April 2027) following. If you provide overnight accommodation in an area where a levy is declared, you must collect and remit the levy.
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Check whether your local council has declared a visitor levy scheme — Edinburgh's starts 24 July 2026, Glasgow's 25 January 2027, Aberdeen's 1 April 2027
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If your accommodation is in Edinburgh, the levy applies to bookings made or paid on or after 1 October 2025
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Update your booking system to add the levy as a separate line item on guest bills
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Calculate the levy: multiply the accommodation cost per night by your council's levy rate (5% in Edinburgh and Glasgow; 7% in Aberdeen)
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Note any cap: in Edinburgh the levy is charged on the first 5 consecutive nights of a stay only
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Retain any administration allowance your council's scheme provides (Edinburgh: 2% of levy collected; Glasgow: 1.5%) to offset your costs
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Remit the remaining levy to the council on their collection cycle
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Keep records of all levy collected — the council may audit these
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Train staff to explain the levy to guests
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Register with the council's levy scheme — Edinburgh's registration platform has been open since April 2026
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 has approved a 5% levy starting 25 January 2027 (providers retain a 1.5% administration allowance). Aberdeen has approved a 7% levy starting 1 April 2027. Highland consulted on a levy (consultation closed March 2025) but has not declared a scheme. Each council sets its own rate, exemptions, and scheme rules — check with your council.
Legal basis
Primary legislation and key regulations
Read it on legislation.gov.uk (opens in a new tab) legislation.gov.uk