The 5% levy has three dates that decide everything: 24 July 2026 (when it starts), 1 October 2025 (the transitional cut-off), and October 2026 (your first return). Get those straight and the rest is routine.
- Levy starts
- 24 Jul 2026
- Transitional cut-off
- 1 October 2025
- First reporting period
- 24 Jul – 30 Sep 2026
- First return & payment due
- October 2026
- Cycle after that
- Quarterly, in arrears
- Pay when?
- At the same time as the return
The date the levy starts: 24 July 2026
The levy applies to overnight stays on or after 24 July 2026. A stay that takes place from that date onwards is within scope of the levy, subject to the other rules.
This is the stay date, not the booking date. What matters for whether a stay is leviable is when the guest actually stays, combined with the transitional rule below.
The transitional cut-off: 1 October 2025
This is the date operators most often need to get right. Stays on or after 24 July 2026 that were booked and paid for, in part or in full, before 1 October 2025 are not subject to the levy.
For a stay to fall under the transitional exemption, it was both booked and paid — at least in part — before 1 October 2025. A booking made after that date, or a booking made before it but not paid until after, does not qualify, and is leviable if the stay is on or after 24 July 2026.
In practice: bookings made on or after 1 October 2025, for stays from 24 July 2026 onwards, are the ones that carry the levy. This rule depends on both the booking date and the payment date — see how it interacts with the 5-night cap and the wider scheme in the levy explained.
Your first return: due October 2026
The levy is reported and paid quarterly, in arrears, to the Council's online portal. The first reporting period runs from 24 July to 30 September 2026, and the first returns and payments are due in October 2026.
"In arrears" means you report on a quarter after it has ended — you're not paying in advance. You collect the levy from guests through the quarter, then report and remit it after the quarter closes.
The quarterly cycle after that
After the first return, the levy follows a quarterly cycle. You submit a return for each quarter, in arrears, reporting the total accommodation charges and the total levy collected, and you pay at the same time as submitting. Keeping your records current through each quarter is what makes the return straightforward when the deadline comes — see how to file your return.
The portal and preparation timeline
The levy is reported through a national online visitor levy portal. The Council has indicated this platform is being developed, with sign-up and training becoming available ahead of the scheme going live. Keep an eye on the Council's website for the portal opening and any training, so you're registered and ready before your first return is due.
Records: keep everything
Whatever the dates on any individual booking, you must keep accurate records of all transactions subject to the levy, because the Council carries out inspections. That means retaining the data behind every quarterly figure you submit, not just the summary totals.
Never miss a deadline or misapply a date
The start date, the transitional cut-off and the quarterly deadlines all interact with individual bookings in ways that are easy to get wrong at volume — especially the 1 October 2025 rule, which depends on both booking and payment dates.
Put every booking in the right quarter, automatically
LevyReady applies these dates to every booking in your export — separating leviable stays from transitional-exempt ones, and telling you exactly what belongs in each quarter's return, 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
When does the Edinburgh visitor levy start?
The levy applies to overnight stays on or after 24 July 2026.
What is the 1 October 2025 date?
Stays on or after 24 July 2026 that were booked and paid, in part or full, before 1 October 2025 are not subject to the levy. Bookings made on or after that date for qualifying stays carry the levy.
When is the first Edinburgh visitor levy return due?
The first period runs 24 July to 30 September 2026, with returns and payment due in October 2026.
How often is the Edinburgh visitor levy filed?
Quarterly, in arrears, through the Council's online portal, with payment made at the same time as the return.
This guide is general information, not tax or legal advice, and the dates reflect the City of Edinburgh Council scheme as published (confirm current details, including portal opening and deadlines, on the Council's portal). LevyReady does not file returns on your behalf — the operator remains legally responsible for the accuracy of all submissions.