Glasgow: Visitor Levy
5% of the room price before VAT, every night, from 25 January 2027.
- Status
- Starts 25 January 2027
- Starts
- 25 January 2027
- Nights charged
- Every night (no cap)
- Children
- No age exemption
- Currency
- GBP
Starts 25 January 2027: nothing is charged yet. The details below are what has been decided so far.
How the Glasgow tax works
Glasgow's Visitor Levy starts on 25 January 2027: 5% of the overnight accommodation part of the price, net of VAT. Unlike Edinburgh, there is no cap: the levy applies to every night of the stay.
It covers hotels, hostels, guest houses, B&Bs, self-catering, and university rooms let to visitors. Small hosts below the VAT threshold charge it too. Refunds for disabled visitors must be claimed within a calendar month of the stay.
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 £120-a-night city-centre hotel room (VAT included) for 3 nights in February 2027.
Hotel, B&B, hostel, self-catering or campsite (price includes 20% VAT): 5% of the room price (before VAT). £15 in tax.
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 made before 1 April 2026 are out of scope; bookings paid from 1 April 2026 for stays from 25 January 2027 are charged.
Who collects it
The accommodation provider charges it, files a return every quarter on the national platform and pays Glasgow City Council, keeping 1.5% for the work. The first quarter runs from 25 January to 31 March 2027, with the return due in April 2027.
Work out your Glasgow 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.
- Glasgow City Council: Visitor Levy user guide for accommodation providers (PDF) (official)
- VisitScotland: visitor levy schemes (official)
Other places in the UK
Edinburgh · Aberdeen · Stirling · West Dunbartonshire (Loch Lomond) · Cardiff · Manchester · Liverpool