If your property is in Edinburgh, a levy of 5% of the cost of overnight accommodation applies to stays from 24 July 2026, charged on the first 5 nights of each stay. Stays booked and paid for, in part or in full, before 1 October 2025 are not charged. As the person providing the accommodation, you are liable for the levy and must make returns to the council within 30 days of the end of each return period. Other councils can introduce their own levy.
Prepare for Scotland's visitor levy
Levy rates, calculation, collection responsibilities, and administration allowance.