Visitor levies: a guide for hosts
In the UK the accommodation provider, not the guest, is legally responsible for a visitor levy: you charge it, keep records, file returns and pay the council or tax authority. Here's what that means where levies are live or coming.
Wales: register by 31 March 2027
Every visitor accommodation provider in Wales must register with the Welsh Revenue Authority, from 1 October 2026. Cardiff hosts charge the levy on bookings made now for stays from April 2027.
Edinburgh: returns every quarter
Register on the national platform, charge 5% on the first 5 nights, file your first return in October 2026 and keep 2%.
Dates for hosts
| Date | What happens |
|---|---|
| 28 September 2026 | Cardiff: bookings made from today for stays from 1 April 2027 carry the levy. |
| 1 October 2026 | Wales: the national accommodation register opens (public beta). Aberdeen: bookings from today for stays from 1 April 2027 carry the levy. West Dunbartonshire: bookings paid from today for stays from 1 July 2027 carry it. |
| 1 to 31 October 2026 | Edinburgh: first quarterly return (stays 24 July to 30 September 2026); pay by 13 November. |
| 1 January 2027 | Stirling: bookings from today for stays from 14 June 2027 carry the levy. |
| 25 January 2027 | Glasgow's 5% levy starts (bookings paid from 1 April 2026 are already in scope). |
| 31 March 2027 | Wales: deadline to register every property, even where the council doesn't charge. |
| 1 April 2027 | Cardiff's levy and Aberdeen's 7% levy start. |
| 14 June 2027 | Stirling's 3% levy starts. |
| 1 July 2027 | West Dunbartonshire's 5% levy starts. |
What every host needs
- Show the levy separately on quotes and bills, so guests (and any refund claim) can see it.
- Keep records for 5 years in Scotland: each booking, dates, price and levy charged.
- Check your booking channels: make sure Booking.com, Airbnb and your own site add the levy, or that your price includes it.
- Know the refund rules, so you can point guests on disability benefits (Scotland) or carers (Wales) to the council's claim form.
England has no visitor levy yet: what's planned.