Aberdeen: Visitor Levy
7% of the room price before VAT, from 1 April 2027.
- Status
- Starts 1 April 2027
- Starts
- 1 April 2027
- Nights charged
- Every night (no cap)
- Children
- No age exemption
- Currency
- GBP
Starts 1 April 2027: nothing is charged yet. The details below are what has been decided so far.
How the Aberdeen tax works
Aberdeen City Council approved a 7% visitor levy in August 2025, the highest rate agreed in Scotland so far. It applies to stays from 1 April 2027 in hotels, B&Bs, hostels, guest houses, self-catering, and camping and caravan sites.
The council expects it to raise up to £6.8 million a year: about £4.90 a night on a £70 room.
Rates
| Where you stay | Tax |
|---|---|
| Hotel, B&B, hostel, self-catering or campsite (price includes 20% VAT) | 7% of the room price (before VAT) Enter the price you pay; the levy is worked out on it without VAT. |
| Small host not registered for VAT (no VAT in the price) | 7% of the room price |
Worked example
Example: A business visitor books a £90-a-night hotel room (VAT included) for 2 nights in May 2027.
Hotel, B&B, hostel, self-catering or campsite (price includes 20% VAT): 7% of the room price (before VAT). £10.50 in tax.
Who is exempt
- People for whom the accommodation is their only or usual home: for example people who are homeless, fleeing domestic abuse, or asylum seekers and refugees in temporary accommodation.
- Gypsy and Traveller sites.
- People who get a disability benefit (such as Disability Living Allowance, Adult Disability Payment, Attendance Allowance, Pension Age Disability Payment or Personal Independence Payment) pay the levy and then claim it back from the council after the stay.
- Bookings made from 1 October 2026 for stays from 1 April 2027 are charged.
Who collects it
Accommodation providers charge it and pay Aberdeen City Council through the national platform, keeping a share to cover the work.
Not yet confirmed
We couldn't confirm these from an official source, so treat them with care:
- Whether Aberdeen caps the number of nights charged. We found no cap, but could not load the council's own scheme page, so the calculator charges every night.
- The share providers keep, and any local exemptions beyond the national ones.
Work out your Aberdeen tax
Sources
Checked on 28 September 2026. Rates change, often at the start of a year or a season: check the official source before you pay or file a return.
- VisitScotland: visitor levy schemes (Aberdeen 7% from 1 April 2027) (official)
- The Caterer: Aberdeen to introduce visitor levy (August 2025)
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