The Edinburgh visitor levy is a 5% charge on overnight accommodation, introduced under the Visitor Levy (Scotland) Act 2024. It's the first scheme of its kind in Scotland — and as an accommodation provider, you're the one who collects it and reports it to the City of Edinburgh Council.
None of it is complicated once it's laid out. This page is the overview; the filing guide and the VAT guide go deeper where it matters.
- Rate
- 5%
- Charged on
- Accommodation cost, before VAT
- Basis
- Per room, per night
- Cap
- First 5 consecutive nights per stay
- Starts
- 24 July 2026
- Reported
- Quarterly, via visitorlevy.scot
What the visitor levy is
A visitor levy (sometimes called a "tourist tax") is a charge added to the cost of overnight stays, with the money going to the local council to invest in the things visitors use. Edinburgh is the first Scottish council to introduce one. The legal basis is the Visitor Levy (Scotland) Act 2024, and the City of Edinburgh Council has set the local scheme under it.
Crucially, the levy is paid by the guest, but it's the provider's legal responsibility to collect it, account for it, and submit accurate quarterly returns. That responsibility is why getting the figure right matters.
Who has to charge it
The levy applies broadly across paid overnight accommodation in the City of Edinburgh, including:
- Hotels, guesthouses and B&Bs
- Self-catering and serviced apartments
- Short-term lets and Airbnb-style hosts
- Hostels and other paid overnight accommodation
If you take payment for overnight stays in Edinburgh, you should assume you're in scope and check the Council's guidance for your specific accommodation type.
How much it is
The headline is simple — 5% — but four details shape the actual figure:
| Rule | What it means |
|---|---|
| Before VAT | The 5% is on the accommodation cost before VAT, not the price the guest paid, and not meals or parking. See the VAT guide. |
| Per room, per night | Charged on the room for each night occupied — not per guest in the room. |
| 5-night cap | Only the first 5 consecutive nights of a stay are charged; later nights are levy-free. |
| 2% retained | In the initial phase, providers keep 2% of the levy collected to cover admin. |
Who's exempt
Certain guests and stays are exempt from the levy. The provider records the exemption (usually as a £0 charge or an exemption code in the booking); an audit confirms what was recorded, but it can't independently verify a guest's personal circumstances. The exemptions include:
- Visitors under 16 years old
- Recipients of qualifying disability benefits (PIP, DLA, Attendance Allowance, Disability Assistance) and a companion sharing the accommodation
- People who are homeless, at risk of homelessness, or in seriously poor housing
- People experiencing domestic abuse or other violence
- Asylum seekers and refugees
- Members of Gypsy/Traveller communities on dedicated sites
- Charitable accommodation granted a discretionary site exemption by the Council
Stays that were booked and paid (in part or full) before 1 October 2025 are not subject to the levy, even if the guest stays after it begins. On your return, that revenue is entered as a deduction.
Key dates
| Date | What happens |
|---|---|
| 1 Oct 2025 | Cut-off for the transitional exemption — stays booked & paid before this are levy-free. |
| 24 Jul 2026 | The levy begins — chargeable on stays on or after this date. |
| 24 Jul – 30 Sep 2026 | The first reporting quarter. |
| End of Oct 2026 | The first quarterly return is due (confirm the exact date on the portal). |
How you report it
You file a quarterly return through the Council's portal at visitorlevy.scot. Rather than entering a levy total, you report your accommodation-only revenue for each month of the quarter plus two deductions, and the Council's spreadsheet calculates the levy. The full mechanics — including the exact deductions — are in the step-by-step filing guide.
What it means for you
Practically, the levy adds a new quarterly obligation on top of everything else you do. The figure has to be built from your booking data — stripped of VAT, capped at five nights, with exemptions and pre-eligibility bookings removed — and it has to be right, because the return is a legal submission and you're responsible for it.
That's a fiddly, repetitive calculation across potentially hundreds of bookings. It's exactly the kind of thing that's easy to get slightly wrong by hand — and exactly the kind of thing software should do for you.
The Edinburgh visitor levy? Nothing to worry about.
LevyReady turns your existing PMS export into a checked, Council-ready return in about two minutes — applying every rule on this page automatically.
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What is the Edinburgh visitor levy?
A 5% charge on overnight accommodation in Edinburgh, under the Visitor Levy (Scotland) Act 2024. Providers collect it from guests and report it to the Council each quarter, starting with stays on or after 24 July 2026.
How much is it?
5% of the accommodation cost before VAT, per room per night, on a maximum of the first 5 consecutive nights of a stay.
Who is exempt?
Exemptions include under-16s; disability-benefit recipients and a companion; people who are homeless or at risk; people experiencing domestic abuse; asylum seekers and refugees; Gypsy/Traveller communities on dedicated sites; and certain charitable accommodation.
When does it start?
It applies to stays on or after 24 July 2026. Stays booked and paid before 1 October 2025 are not subject to the levy.
Does it apply to Airbnb and short-term lets?
Yes — paid overnight accommodation including short-term lets and Airbnb-style hosting is in scope. Check the Council's guidance for your accommodation type.
This guide is general information, not tax or legal advice, and figures reflect the City of Edinburgh Council scheme as published under the Visitor Levy (Scotland) Act 2024 (confirm current details on visitorlevy.scot). LevyReady does not file returns on your behalf — the operator remains legally responsible for the accuracy of all submissions.