Whether you let one holiday flat or manage several across the city, self-catering is squarely inside the levy. The rule is the standard one — 5% of accommodation, capped at five nights — with two things that bite here in particular: long stays, and bookings taken far in advance.
- The rate
- 5%
- Charged on
- Accommodation cost, before VAT
- Applies to
- Self-catering, holiday & short-term lets
- Capped at
- First 5 consecutive nights of a stay
- You retain
- 2% of what you collect
- Starts
- 24 July 2026
- Reported
- Quarterly, to the City of Edinburgh Council
Are self-catering lets covered?
Yes. The Council's scheme explicitly includes self-catering apartments, aparthotels, holiday lets and short-term rentals within the scope of the levy, alongside hotels, B&Bs, guesthouses and hostels.
It applies regardless of whether you let one flat or several, and it applies even if your turnover is below the VAT threshold — the Council has confirmed the levy applies to all overnight accommodation, including businesses below that threshold.
What the levy is charged on
The levy is 5% of the accommodation cost, before VAT, on the first five consecutive nights of a stay. It is not charged on extras such as parking, meals, drinks or transport.
For a self-catering let, the accommodation cost is the price of the let itself. Where your total to the guest bundles in other charges that aren't accommodation, the levy applies to the accommodation element. Work from the accommodation price, apply 5%, before VAT.
The five-night cap and longer lets
Self-catering often means longer stays than a hotel, so the five-night cap matters here. The levy is payable for a maximum of five consecutive nights in a single stay. On a ten-night booking, you charge the levy on the first five nights only.
If a guest checks out and later returns for a separate booking, each stay is assessed on its own — the cap applies within a single continuous stay, not across the year.
The transitional rule for advance bookings
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. Holiday lets often take bookings many months ahead, so this rule matters — a booking made and paid before 1 October 2025 for a summer 2026 stay is not leviable, even though the stay itself falls after the levy start date.
Exempt guests
Some guests are exempt or excluded, such as certain people receiving disability-related benefits, and people who are homeless or at risk of homelessness. Those guests pay the levy to you and reclaim it directly from the Council with evidence. Your responsibility is to charge and record correctly and keep the evidence. There's more in the levy explained.
Filing and records
The levy is reported and paid quarterly, in arrears, through the Council's online portal, with the first return covering 24 July to 30 September 2026, due in October 2026. You must keep accurate records of every booking, because the Council carries out inspections. Providers retain 2% of the levy collected as an administrative allowance. For the process, see how to file your Edinburgh visitor levy return.
If you also list on Airbnb or Booking.com
Many self-catering operators list across several channels. The levy obligation is the same regardless of channel, and it stays with you as the operator. If you use Airbnb, the Edinburgh visitor levy for Airbnb hosts guide covers how to work from an Airbnb earnings export.
From booking export to a checked return
However you record your bookings, LevyReady turns that export into a checked, Council-ready return. It applies the accommodation base, the five-night cap and the transitional rule automatically, flags anything that doesn't reconcile, and produces the return with a full audit trail.
Turn your booking export into a Council-ready return
However you keep your reservations, LevyReady applies Edinburgh's rules to every booking — the accommodation base, the five-night cap and the transitional rule — and produces a checked 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
Does the Edinburgh visitor levy apply to self-catering and short-term lets?
Yes. The Council's scheme explicitly includes self-catering apartments, holiday lets and short-term rentals, regardless of turnover.
How is the levy calculated on a self-catering let?
5% of the accommodation cost, before VAT, on the first five consecutive nights of a stay. Extras that aren't accommodation are excluded.
Does the five-night cap apply to long holiday lets?
Yes. The levy is charged on the first five consecutive nights of a single stay only. Longer stays are not charged beyond five nights.
Are advance bookings exempt?
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 under the transitional rule.
This guide is general information, not tax or legal advice, and figures reflect the City of Edinburgh Council scheme as published (confirm current details on the Council's portal). LevyReady does not file returns on your behalf — the operator remains legally responsible for the accuracy of all submissions.