Edinburgh's visitor levy, the UK's first tourist tax
Edinburgh's visitor levy is 5% of the room price before VAT, charged on the first 5 nights of each booking for stays from 24 July 2026. A £120-a-night room (VAT included) pays £5 a night, so even a week there costs £25. Hotels, B&Bs, hostels, short lets such as Airbnb and campsites all add it; children aren't exempt, and guests on disability benefits can claim it back.
What a stay costs
Five typical bookings for one room, worked out with the calculator further down. The price is per room per night, VAT included unless it says otherwise; the levy is the same whether one person or four share the room.
| Stay | Nights charged | Levy |
|---|---|---|
| Hostel private room £60 a night, 1 night |
1 of 1 | £2.50 £2.50 a night |
| Guest house weekend £120 a night, 2 nights |
2 of 2 | £10 £5 a night |
| Hotel city break £150 a night, 3 nights |
3 of 3 | £18.75 £6.25 a night |
| Festival week in a hotel £180 a night, 7 nights |
5 of 7 | £37.50 £7.50 a night |
| Short let, host not VAT-registered £180 a night, no VAT, 7 nights |
5 of 7 | £45 £9 a night |
How the percentage works
Edinburgh became the first place in the UK with a legal tourist tax on 24 July 2026. The City of Edinburgh Council's Visitor Levy is 5% of the accommodation-only part of the price, before VAT, charged on the first 5 nights in a row of each booking. Nights 6 onwards are free of it, and it applies all year, every year, with no end date.
It covers every paid overnight stay in the city: hotels, aparthotels, hostels, guest houses and B&Bs, self-catering and short-term lets such as Airbnb, student rooms let to visitors, boats and vehicles that stay in one place, and every paid pitch on caravan and camp sites. Small hosts below the VAT threshold charge it too. Meals, drinks, parking, laundry and transport priced separately are left out; cleaning that every guest has to pay for is not.
Each booking is a separate stay. A worker who comes for 5 nights every month pays on all of them, while a company booking one room for 14 nights pays on the first 5, however many people use the room. If the first nights cost less than the later ones, the levy is on what those first 5 nights cost.
The council expects up to £50 million a year and has agreed more than £90 million of spending over the first three years. After running costs, £5 million a year goes to housing and tourism mitigation and £2 million over three years to projects chosen by residents; the rest is split 55% to city operations and infrastructure, 35% to culture, heritage and events, and 10% to managing the city as a destination.
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. The City of Edinburgh Council's guide for accommodation providers (version 2.1, September 2026) says the levy counts as the host's turnover and VAT-registered hosts owe VAT on it, as VisitScotland's guidance for councils (August 2026) sets out.
Other Scottish councils charge different rates from different dates: the tourist tax in Scotland, council by council.
The rate
It's worked out on the price without VAT, so a £180 room with 20% VAT included is taxed on £150. 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) | 5% 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) | 5% of the room price |
What 5% adds to a booking
Hotel, B&B, hostel, self-catering or campsite (price includes 20% VAT)
- 5% of the room price (before VAT)£180 is £150 before VAT. 5% of £150 is £7.50 a night: 5 nights × £7.50
- £37.50
Tax on this stay£37.50
Only the first 5 nights are charged. On the bill, a VAT-registered host adds 20% VAT to this, making it £45.
Exemptions and refunds
- People for whom the stay is not a visit away from home pay nothing: people who are homeless or at risk of it, living in very poor housing, fleeing domestic abuse or other violence, and asylum seekers and refugees.
- Guests who get a disability or war disablement benefit pay the levy, then claim it back from the council once the stay has ended. The council lists Disability Living Allowance (adult and child), Adult Disability Payment, Personal Independence Payment, Attendance Allowance, Pension Age Disability Payment, Armed Forces Independence Payment, Employment and Support Allowance, Incapacity Benefit, Industrial Injuries Disablement Benefit, Severe Disablement Allowance, the LCW and LCWRA parts of Universal Credit and war disablement pensions, and aims to refund within 5 working days.
- Bookings paid for, in part or in full, before 1 October 2025, as long as the booking gave exact dates, a number of rooms and a nightly price, and the payment was non-refundable.
- Stays that began before 24 July 2026, even if they ended after it.
- Nights 6 onwards of a booking.
- Free stays: with no payment there is nothing to charge it on.
- Gypsy and Traveller sites, under the Act. Charities can ask the council to exempt accommodation they run wholly or mainly for charitable purposes.
- Children are not exempt as such: the levy is on the room price, so extra guests only matter if they change the price.
How hosts collect it
Your hotel, B&B, holiday let or campsite works it out and pays it to the City of Edinburgh Council; most add it to your bill, at booking, check-in or check-out, though a host may choose to pay it for you. Hosts report and pay every quarter on the national visitorlevy.scot platform, within 30 days of the quarter's end, and keep 2% of what they owe to cover the work. The first returns, for stays from 24 July to 30 September 2026, are due by 30 October 2026, with payment by 13 November.
If you run the accommodation
The levy is the host's legal duty, not the guest's: you owe it whether or not you pass it on. Register each property on visitorlevy.scot, add 5% of the accommodation price before VAT for the first 5 nights of each booking, and show guests the total with the levy at the point of booking. Returns are quarterly, within 30 days of the quarter's end, and you keep 2% of what you owe. Records have to be kept for 5 years.
The details, including the return dates and how booking-site commission is treated: what Edinburgh hosts must do. Hosts elsewhere in the UK: the visitor levy guide for hosts.
The rest of Scotland
Four more Scottish councils have agreed a levy, and none copies Edinburgh exactly. Glasgow, Aberdeen and West Dunbartonshire charge every night of a stay, while Stirling charges 3% on the first 7.
| Council | Rate | Stays from | Nights charged | Bookings caught from | A week at £120 a night |
|---|---|---|---|---|---|
| Glasgow | 5% | 25 January 2027 | Every night | 1 April 2026 | £35 |
| Aberdeen | 7% | 1 April 2027 | Every night | 1 October 2026 | £49 |
| Stirling | 3% | 14 June 2027 | First 7 nights | 1 January 2027 | £21 |
| West Dunbartonshire | 5% | 1 July 2027 | Every night | 1 October 2026 | £35 |
Every rate is a percentage of the accommodation price before VAT. The last column is our calculator's answer for 7 nights in one room at £120 a night, VAT included.
The tourist tax in Scotland, council by council, including the councils still consulting.
Not yet confirmed
We couldn't confirm these from an official source, so treat them with care.
- Whether a carer travelling with someone on a disability benefit can also claim a refund. The council's list covers only the person who gets the benefit; Stirling, by contrast, refunds carers.
Questions people ask about Edinburgh
How much is the Edinburgh tourist tax?
5% of the accommodation price before VAT, for the first 5 nights in a row of each booking. A £120 room with VAT included is £100 before VAT, so the levy is £5 a night and £10 for 2 nights. At that price no single booking pays more than £25.
When did the Edinburgh visitor levy start?
It applies to stays from 24 July 2026. A stay that began before then isn't charged, and nor is a booking paid for, in part or in full, before 1 October 2025, as long as it had fixed dates, rooms and a nightly price and the payment was non-refundable. There is no end date.
Is there a cap on the nights charged?
Yes. Only the first 5 consecutive nights of each booking are charged, so 7 nights at £180 a night (VAT included) pay £37.50, the same as 5. Separate bookings are counted separately: someone who comes for 5 nights every month pays every time.
Does the levy apply to Airbnb and other short lets?
Yes. Short-term lets, holiday flats and self-catering pay it just like hotels, aparthotels, B&Bs, guest houses, hostels, student rooms let to visitors and caravan and camping pitches. Hosts too small to be registered for VAT charge it as well, on their full price.
Is there a hotel tax in Edinburgh?
The visitor levy is it: 5% on the room price before VAT. Breakfast, dinner, drinks, parking and transport are left out if they're priced separately, but cleaning that every guest has to pay for counts as part of the room.
Who is exempt from the Edinburgh visitor levy?
Nobody pays for a stay that is not a visit away from home: people who are homeless or at risk of it, in very poor housing, fleeing domestic abuse, and asylum seekers and refugees. Guests on disability benefits, such as PIP, Adult Disability Payment, Attendance Allowance or Disability Living Allowance, pay at the time and claim it back from the council after the stay with the award letter, an invoice in their name and proof of payment. The council aims to refund within 5 working days.
Do children pay the Edinburgh visitor levy?
There is no separate charge for children. The levy is a share of the room price, so a child only adds to it if the room costs more with them in it.
Where does the money go?
The council expects up to £50 million a year. After running costs, £5 million a year goes to housing and tourism mitigation and £2 million over three years to projects residents choose. The rest is split 55% to city operations and infrastructure, 35% to culture, heritage and events and 10% to managing visitors.
Is Edinburgh the only place in Scotland with a tourist tax?
For now. Glasgow follows on 25 January 2027 with 5% on every night, then Aberdeen, Stirling and West Dunbartonshire later in 2027.
Your trip in the calculator
The calculator applies Edinburgh's rules to your dates and party. It's an estimate: your host works out the exact figure.
Booking a stay in Edinburgh
Before you book, open the price breakdown. Some listings fold the tax into the price; others leave it to pay when you arrive.
Sources
We last checked these on 10 October 2026. Rates often change at the start of a year or a season, so check the official source before you pay or file a return.
- City of Edinburgh Council: Visitor Levy for Edinburgh official
- City of Edinburgh Council: the scheme, area, start date and duration official
- City of Edinburgh Council: the scheme, use of net proceeds official
- City of Edinburgh Council: exemptions and refunds for visitors official
- City of Edinburgh Council: information for accommodation providers (PDF, version 2.1, September 2026) official
- City of Edinburgh Council: Visitor Levy comes into effect (23 July 2026) official
- VisitScotland: Guidance on the Visitor Levy for Local Authorities, chapter 10 (PDF, August 2026) official
- Visitor Levy (Scotland) Act 2024: explanatory notes official