Stirling's visitor levy
From 14 June 2027, Stirling will add 3% to the price of a room, before VAT, on the first 7 nights of a booking. On a £150 room that will be £3.75 a night.
Nothing is charged until 14 June 2027. What follows is the scheme as agreed.
How the percentage works
Stirling Council agreed a year-round 3% visitor levy in December 2025, cut from the 5% first proposed. It applies to stays from 14 June 2027, on the accommodation part of the price before VAT. Bookings made from 1 January 2027 for those stays are charged.
Stirling has the widest set of refunds in Scotland so far: besides the national exemptions, carers, local residents and nights after the 7th in one booking can all be claimed back after 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. That is how VisitScotland's guidance for councils (August 2026) works it out for every council.
Other Scottish councils charge different rates from different dates: the tourist tax in Scotland, council by council.
The rate
It's worked out on the price without VAT, so a £150 room with 20% VAT included is taxed on £125. 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) | 3% 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) | 3% of the room price |
What 3% adds to a booking
Hotel, B&B, hostel, self-catering or campsite (price includes 20% VAT)
- 3% of the room price (before VAT)£150 is £125 before VAT. 3% of £125 is £3.75 a night: 4 nights × £3.75
- £15
Tax on this stay£15
On the bill, a VAT-registered host adds 20% VAT to this, making it £18.
Exemptions and refunds
- 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.
- Carers who get Carer's Allowance or the carer element of Universal Credit can claim a refund.
- Stirling residents on the council tax register who book and pay for themselves can claim a refund.
- Nights after the 7th in a single booking can be refunded (the calculator charges only the first 7).
- Seasonal caravan pitches, and charitable or educational trips at approved sites.
How hosts collect it
Accommodation providers charge it, file returns with Stirling Council through the national platform and keep 3% of what they collect.
Your trip in the calculator
The calculator applies Stirling's rules to your dates and party. It's an estimate: your host works out the exact figure.
Booking a stay in Stirling
Before you book, open the price breakdown. Some listings fold the tax into the price; others leave it to pay when you arrive.
Sources
We last checked these on 28 September 2026. Rates often change at the start of a year or a season, so check the official source before you pay or file a return.
- Stirling Council: Stirling's Visitor Levy Scheme approval official
- Stirling Council: information on exemptions for visitors official
- Stirling Council: information for accommodation providers official