Aberdeen's visitor levy
Aberdeen's visitor levy starts on 1 April 2027 at 7% of the room price before VAT, the highest rate agreed in Scotland so far, on every night of a stay. A £90 room with VAT included will pay £5.25 a night. Bookings made from 1 October 2026 for those stays already carry it.
Nothing is charged until 1 April 2027. What follows is the scheme as agreed.
How the visitor levy is worked out
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.
It is charged on every night of a stay, with no cap (Edinburgh stops after 5 nights), at the same rate all year across the city. Small hosts below the VAT threshold charge it too. The council expects it to raise up to £6.8 million a year: about £4.90 a night on a £70 room.
The levy is worked out on the price before VAT, but at a VAT-registered hotel or host 20% VAT is added to the levy too, so a £5 levy shows as £6 on the bill. That is how VisitScotland's guidance for councils (August 2026) works it out for every council.
Other Scottish councils charge different rates from different dates: the tourist tax in Scotland, council by council.
Rates
It's worked out on the price without VAT, so a £90 room with 20% VAT included is taxed on £75. Small hosts who don't charge VAT use the price as it is.
| 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 out on a real price
Hotel, B&B, hostel, self-catering or campsite (price includes 20% VAT)
- 7% of the room price (before VAT)£90 is £75 before VAT. 7% of £75 is £5.25 a night: 2 nights × £5.25
- £10.50
Tax on this stay£10.50
On the bill, a VAT-registered host adds 20% VAT to this, making it £12.60.
Who doesn’t pay
- 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.
Collection and returns
Accommodation providers charge it and pay Aberdeen City Council through the national platform, keeping a share to cover the work.
What we couldn’t confirm
Not everything is published officially yet, and these points we could not confirm.
- The share providers keep, and any local exemptions beyond the national ones.
Questions people ask about Aberdeen
How much is the Aberdeen tourist tax?
7% of the accommodation price without VAT, for every night. A £90 room with 20% VAT included is £75 before VAT, so £5.25 a night and £15.75 for 3 nights.
When does the Aberdeen visitor levy start?
On 1 April 2027. A booking made from 1 October 2026 for a stay on or after that date is charged it.
Is there a cap on the nights charged in Aberdeen?
No. The levy applies to the full length of the stay, unlike Edinburgh, which stops after 5 nights.
Do children pay the Aberdeen levy?
It's charged on the room price, not per guest, so children make no difference to the amount.
Why is Aberdeen 7% when Glasgow is 5%?
Each Scottish council sets its own rate. Aberdeen chose 7%, all year and city-wide, and expects up to £6.8 million a year for events, culture and sport.
Try your own dates
Put in your own trip. Hosts round and apply discounts in their own way, so treat the result as a close estimate.
Planning a trip to Aberdeen
Check whether a listing includes the tax or collects it on arrival. The price breakdown on the booking page tells you.
Sources and checks
All checked on 10 October 2026. Where a figure comes from news reporting rather than an official page, we say so above.
- VisitScotland: visitor levy schemes (Aberdeen 7% from 1 April 2027, full length of stay; updated 9 September 2026) official
- Aberdeen City Council: Finance and Resources Committee, visitor levy decision official
- The Caterer: Aberdeen to introduce visitor levy (August 2025)