Paying your first Edinburgh visitor levy: what to check
The levy for stays from 24 July to 30 September 2026 is due by 13 November 2026, through visitorlevy.scot. Before you pay, check these seven things.
1. Only stays that started on or after 24 July
A stay that began before 24 July 2026 owes nothing, even for the nights after it (guidance page 9).
2. Stays that checked out in October belong to the next quarter
A stay crossing the end of September goes in the quarter it checks out: October to December, due 30 January 2027 (guidance page 13). Leave it out of this payment.
3. Bookings made before 1 October 2025
These are outside the scheme if the booking set the dates, rooms and nightly price, and some of it was paid before 1 October 2025 in a way that couldn’t be refunded. A refundable deposit doesn’t count (guidance page 10). They still go in the return, as revenue, and you keep their records for five years.
4. The first five nights only, at their real price
Only the first five consecutive nights are levied. Use what those nights actually cost, not an average across a long stay (guidance page 8).
| First 5 of 7 nights at £100 | £500.00 |
|---|---|
| Cleaning fee, once per stay | £70.00 |
| Levied amount | £570.00 |
| Rate | 5% |
| Levy | £28.50 |
5. Cleaning fees and the guest’s platform fee count
A cleaning fee charged once per stay is levied in full; a per-night fee only for the nights levied. A service fee the guest pays the platform counts; commission you pay the platform doesn’t (guidance pages 5 and 8).
6. Cancelled stays owe nothing
The levy is due only on stays that happened. If a guest paid it in advance and then cancelled, refund it to them. A refund made after the guest stayed doesn’t cancel the levy (guidance page 10).
7. Keep your 2%, pay the rest
You keep 2% of the levy towards your costs and pay the council the rest.
| Levy for the quarter | £1,000.00 |
|---|---|
| You keep 2% | £20.00 |
| You pay the council | £980.00 |
If Airbnb collected it
Collecting isn’t paying: whatever the platform collected, you pay the council. If less was collected on a booking than it owes, you still pay the full amount.
Afterwards
Keep the records behind the return for five years from the day you submitted it. The next return, for October to December, is due by 30 January 2027, with payment by 13 February. If you missed 30 October, contact the council’s visitor levy team now rather than waiting.
From the councils’ own guidance, checked November 2026: City of Edinburgh Council, Glasgow City Council. An explanation, not tax advice: check your council’s guidance before you charge or file.