Food, Drink & Hospitality

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.

Scotland
Guide summary

If you provide overnight accommodation in Edinburgh, you must collect a 5% visitor levy from guests for stays up to 5 nights. Add the levy to bills from 1 October 2025, keep records, and pay the council. Other Scottish councils may introduce similar schemes later.

  • Collect 5% levy per night from guests in Edinburgh
  • Only charge levy for first 5 nights per stay
  • Add levy to bills from 1 October 2025
  • Keep 2% of levy collected for admin costs
  • Pay the remaining levy to Edinburgh Council
  • Keep records for at least 2 years
  • Train staff to explain the levy
  • Update booking systems to include levy
  • Check if your council introduces a scheme
  • Register with council when required
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Scotland

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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 March 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