The safe assumption for any operator: you are responsible for the levy on every booking, through every channel — unless you have clear, written confirmation of a specific arrangement that says otherwise for a particular channel. Do not assume a platform is handling it on your behalf.
Where the responsibility sits
The City of Edinburgh Council's scheme is clear that accommodation providers within the Council area are liable for the levy. They are the ones required to submit quarterly returns detailing the total accommodation charges and the total levy collected, and to remit payment to the Council.
That responsibility does not transfer to a booking channel. Whether a guest books directly with you, or through an online travel agent such as Booking.com or Expedia, the obligation to account for the levy correctly and file it with the Council remains with you as the operator.
Treat every channel's bookings as your responsibility unless you have specific written confirmation, for the Edinburgh visitor levy, that a platform is remitting it for you. In the absence of that confirmation, it's on you.
Why this misconception is so common
In some other markets and for some other kinds of tax, booking platforms collect and remit certain charges automatically. Many operators reasonably assume the Edinburgh visitor levy works the same way. Under the Council's scheme as set out, the liability rests with the accommodation provider — so assuming the platform has taken care of it is exactly the assumption that leads to an under-declared return.
If you're relying on a platform to handle the levy, the responsibility to confirm that — in writing, specifically, for the Edinburgh visitor levy — is yours. (Hosting on Airbnb? The Edinburgh visitor levy for Airbnb hosts guide covers that channel in detail.)
The practical trap: how much did the guest actually pay?
There's a second issue with OTA bookings beyond who remits the levy — and it affects your figure directly.
The 5% levy is calculated on the accommodation cost the guest paid. On an OTA booking, the amount the guest paid and the amount that reaches you after the platform's commission are not the same number. The levy is based on the accommodation the guest paid for, not the net figure you receive after commission. Calculating the levy on the post-commission amount understates it.
Levy on the guest-paid accommodation price — not the amount that lands in your account after Booking.com or Expedia takes its cut. This is one of the most common ways an OTA-heavy book ends up with an incorrect return.
What this means for your return
If you take bookings across several channels, your return needs to account for all of them, calculated on the correct accommodation figure, with the levy correctly attributed. The two errors that most often understate an OTA-heavy operator's return are:
- Missing a channel entirely — assuming a platform filed it, so its bookings never make your return.
- Calculating on the wrong figure — using the post-commission amount instead of what the guest paid.
Both understate the return — and understating leaves you liable to the Council for the shortfall.
Getting every channel right
Bringing direct bookings, Booking.com, Expedia, Airbnb and any other channel into one correct return is exactly what LevyReady is built to do.
One correct return, across every channel
LevyReady works from your booking exports across channels, calculates the levy on the correct accommodation figure for each, and produces a single Council-ready return — flagging anything that doesn't reconcile, with a self-check that blocks a wrong figure. It all runs in your browser; your booking data is never uploaded.
Run your first audit free →Questions
Does Booking.com collect the Edinburgh visitor levy for me?
Under the Council's scheme, the accommodation provider is liable for the levy and for filing returns, regardless of the booking channel. Do not assume a platform is handling it without specific written confirmation.
Who is responsible for the levy on OTA bookings?
The accommodation provider. The responsibility to account for and remit the levy does not transfer to the booking channel.
Is the levy calculated on what the guest paid or what I receive?
The levy is based on the accommodation the guest paid for, not the amount you receive after platform commission. Using the post-commission figure understates the levy.
What happens if I assume the platform handled it?
You risk under-declaring your return, which leaves you liable to the Council for the shortfall. Confirm any channel arrangement in writing.
This guide is general information, not tax or legal advice, and reflects the City of Edinburgh Council scheme as published (confirm current details on the Council's portal, and any channel arrangement directly with the platform). LevyReady does not file returns on your behalf — the operator remains legally responsible for the accuracy of all submissions.