Tourist Taxes

What Edinburgh hosts must do about the visitor levy

Since 24 July 2026 every paid overnight stay in Edinburgh carries a 5% visitor levy. As the host you're the one legally liable for it, so this is the job, step by step.

Updated

  1. Register

    Register your business and each property on the national Visitor Levy platform (visitorlevy.scot). Small hosts below the VAT threshold are included.

  2. Charge 5%

    Charge it on the accommodation price before VAT, for the first 5 consecutive nights of each booking. Leave out meals, parking and other extras priced separately. Bookings paid for before 1 October 2025 are exempt.

  3. Keep records

    Record each booking's dates, nights, accommodation price and levy, and keep the records for 5 years.

  4. File a return every quarter

    File within 30 days of the quarter's end and pay by about the 13th of the following month. The first return covers 24 July to 30 September 2026: submit it between 1 and 30 October 2026 and pay by 13 November 2026.

  5. Keep 2%

    Edinburgh lets providers keep 2% of the levy they collect to cover the work.

The levy is worked out on the price before VAT, but for VAT-registered providers the levy itself counts as turnover and carries VAT too: at 20%, a £5 levy shows as £6 on the bill. The council's guide for accommodation providers (version 2.1, September 2026) says so, following VisitScotland's guidance for councils (August 2026). VAT is HMRC's call, not the council's, so ask your accountant if you're unsure.

Who doesn’t pay

People for whom the accommodation is their only or usual home (for example people who are homeless or fleeing domestic abuse), and Gypsy and Traveller sites, are outside the levy. Guests on disability benefits pay it and then claim it back from the council after their stay; the council aims to refund within 5 working days.

Work out a guest's levy with the Edinburgh calculator.

Sources