Visitor levy by council
Rates, night caps and the date bookings start to owe it.
Where the levy applies
| Council | Rate | Nights | Stays from | Status |
|---|---|---|---|---|
| Edinburgh | 5% | First 5 nights | 24 July 2026 | Live |
| Glasgow | 5% | Whole stay | 25 January 2027 | Bookings owe it now |
| Aberdeen | 7% | Whole stay | 1 April 2027 | Bookings owe it now |
| West Dunbartonshire | 5% | Whole stay | 1 July 2027 | Bookings owe it now |
| Stirling | 3% | Whole stay | 14 June 2027 | Bookings from 1 January 2027 |
| Highland | 5% | Proposed | Not set | Consultation |
| Cardiff | £1.30 | A guest a night | 1 April 2027 at the earliest | Planned |
Edinburgh checked against the council’s guidance (version 2.1). Others from VisitScotland’s list of approved schemes, November 2026: check each council before you rely on them.
One booking, five councils
Seven nights at £100 and a £70 cleaning fee, booked after each council’s cut-off date.
Put the calculator on your site
Free for tourism groups, agents and booking sites. Paste this where it should appear:
<iframe src="https://levyfirst.co.uk/embed/?c=edinburgh" title="Visitor levy calculator" width="100%" height="1100" style="border:0"></iframe>What hosts ask
I already take bookings for next year.
They owe the levy if made after the council’s cut-off date, even though the stay is months away. Price them with the levy now.
Is this the tourist tax?
Yes. Visitor levy is the official name in the law and on council forms. Most people call it the tourist tax.
Does the platform’s fee count?
A booking fee the guest pays the platform is part of the levy base, as in the council’s example. Commission you pay the platform is not. Take advice if unsure.
When do I file?
Within 30 days of the quarter ending, at visitorlevy.scot, and pay 14 days after that. A stay that crosses a quarter end goes in the quarter it checked out.