Glasgow's visitor levy
Glasgow's tourist tax, the visitor levy, starts on 25 January 2027: 5% of the room price before VAT, on every night of a stay with no cap. A £120 room with VAT included will pay £5 a night. Bookings paid from 1 April 2026 for stays from that date already include it.
Nothing is charged until 25 January 2027. What follows is the scheme as agreed.
What the 5% is charged on
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.
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. Glasgow City Council's user guide for accommodation providers (October 2025) shows exactly that: a £5 levy plus £1 VAT, £6 in all.
Other Scottish councils charge different rates from different dates: the tourist tax in Scotland, council by council.
The rate by type of stay
It's worked out on the price without VAT, so a £120 room with 20% VAT included is taxed on £100. 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 |
An example booking
Hotel, B&B, hostel, self-catering or campsite (price includes 20% VAT)
- 5% of the room price (before VAT)£120 is £100 before VAT. 5% of £100 is £5 a night: 3 nights × £5
- £15
Tax on this stay£15
On the bill, a VAT-registered host adds 20% VAT to this, making it £18.
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.
Questions people ask about Glasgow
How much is the Glasgow tourist tax?
5% of the accommodation price, worked out without VAT, for every night you stay. A £120 room with 20% VAT included is £100 before VAT, so the levy is £5 a night and £15 for 3 nights.
When does the Glasgow visitor levy start?
On 25 January 2027. Bookings paid from 1 April 2026 for stays on or after that date are charged it, even though they were made before it started.
Is Glasgow's levy capped like Edinburgh's?
No. Edinburgh charges only the first 5 nights of a stay; Glasgow charges every night.
Do children pay the Glasgow visitor levy?
It's a percentage of the room price, so the number of guests, children included, makes no difference to the amount.
Who doesn't pay it?
Nobody pays for a place that is their only or usual home, and Gypsy and Traveller sites are left out. People on disability benefits pay it and then claim it back from the council within a calendar month of the stay.
Work out your own trip
Change the nights, the people and the kind of stay. The answer is an estimate from the published rules; the bill is your host's to work out.
Where to stay in Glasgow
Booking sites don't all show the tax the same way: some include it in the price, others add it at the property. The breakdown says which.
Where these figures come from
Checked against these on 10 October 2026. If you're a host filing a return, go by the official pages, which change first.
- Glasgow City Council: Visitor Levy user guide for accommodation providers (PDF, October 2025) official
- VisitScotland: visitor levy schemes official
- VisitScotland: Guidance on the Visitor Levy for Local Authorities, chapter 10 (PDF, August 2026) official