Food, Drink & Hospitality Scotland

Prepare for Scotland's visitor levy

What accommodation providers in Scotland need to know about the Visitor Levy (Scotland) Act 2024, including Edinburgh's scheme starting July 2026.

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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.

  1. 1

    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

  2. 2

    If your accommodation is in Edinburgh, the levy applies to bookings made or paid on or after 1 October 2025

  3. 3

    Update your booking system to add the levy as a separate line item on guest bills

  4. 4

    Calculate the levy: multiply the accommodation cost per night by your council's levy rate (5% in Edinburgh and Glasgow; 7% in Aberdeen)

  5. 5

    Note any cap: in Edinburgh the levy is charged on the first 5 consecutive nights of a stay only

  6. 6

    Retain any administration allowance your council's scheme provides (Edinburgh: 2% of levy collected; Glasgow: 1.5%) to offset your costs

  7. 7

    Remit the remaining levy to the council on their collection cycle

  8. 8

    Keep records of all levy collected — the council may audit these

  9. 9

    Train staff to explain the levy to guests

  10. 10

    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.

Visitor levy information