Edinburgh: Visitor Levy
5% of the room price before VAT, on the first 5 nights of each booking.
- Status
- In force
- Current rates since
- 24 July 2026
- Nights charged
- Up to 5 per stay
- Children
- No age exemption
- Currency
- GBP
How the Edinburgh tax works
Edinburgh became the first UK city with a legal tourist tax on 24 July 2026. The City of Edinburgh Council's Visitor Levy is 5% of the cost of the overnight accommodation, charged before VAT, on the first 5 consecutive nights of each booking. Nights 6 onwards are free of the levy.
It covers almost every paid overnight stay in the city: hotels, hostels, guest houses and B&Bs, self-catering and short-term lets, and every paid pitch on caravan and camp sites. It is charged only on the accommodation: breakfast, dinner, parking and other extras are left out if they are priced separately.
The council expects up to about £50 million a year, and says more than £90 million over the first three years will go to city services and infrastructure, culture, heritage and festivals, and managing visitor numbers.
Rates
| 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 |
Worked example
Example: Two adults book a £180-a-night hotel room (VAT included) for 7 nights in August.
Hotel, B&B, hostel, self-catering or campsite (price includes 20% VAT): 5% of the room price (before VAT). £37.50 in tax.
Only the first 5 nights are charged.
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 paid for (in part or in full) before 1 October 2025 are exempt, even for stays after 24 July 2026.
- Children are not exempt as such: the levy is on the room price, so extra guests only matter if they change the price.
Who collects it
Your hotel, B&B, holiday let or campsite adds it to your bill. The host registers on the national visitorlevy.scot platform, sends the City of Edinburgh Council a return every quarter and keeps 2% of what it collects to cover the work.
Not yet confirmed
We couldn't confirm these from an official source, so treat them with care:
- Whether a companion or carer travelling with someone on a disability benefit can also claim a refund: the Act can be read that way, but we did not find it on the council's pages.
Work out your Edinburgh 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.
- City of Edinburgh Council: Visitor Levy for Edinburgh (official)
- City of Edinburgh Council: information for businesses (official)
- City of Edinburgh Council: exemptions and refunds for visitors (official)
- City of Edinburgh Council: Visitor Levy comes into effect (23 July 2026) (official)
- Visitor Levy (Scotland) Act 2024: explanatory notes (official)
Other places in the UK
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