Stirling: Visitor Levy
3% of the room price before VAT, first 7 nights, from 14 June 2027.
- Status
- Starts 14 June 2027
- Starts
- 14 June 2027
- Nights charged
- Up to 7 per stay
- Children
- No age exemption
- Currency
- GBP
Starts 14 June 2027: nothing is charged yet. The details below are what has been decided so far.
How the Stirling tax 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.
Rates
| 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 |
Worked example
Example: A family books a £150-a-night room (VAT included) for 4 nights in July 2027.
Hotel, B&B, hostel, self-catering or campsite (price includes 20% VAT): 3% 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.
- 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.
Who collects it
Accommodation providers charge it, file returns with Stirling Council through the national platform and keep 3% of what they collect.
Work out your Stirling 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.
- Stirling Council: Stirling's Visitor Levy Scheme approval (official)
- Stirling Council: information on exemptions for visitors (official)
- Stirling Council: information for accommodation providers (official)
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