Tourist Taxes

Visitor levies in the UK

Until July 2026 nobody in the UK paid a legal tourist tax. Now Scotland and Wales let councils charge one, Edinburgh is collecting, and England's mayors are getting the power next.

Updated

Edinburgh is the only place in the UK charging a legal tourist tax today: the Edinburgh visitor levy, 5% of the room price on the first 5 nights, since 24 July 2026. Four more Scottish councils start in 2027: the tourist tax in Scotland.

One night for two in a £150 roomTwo adults, one night, VAT included in the price
  1. Aberdeen 7% of the room price (before VAT), from 1 April 2027 £8.75
  2. Edinburgh 5% of the room price (before VAT) £6.25
  3. Glasgow 5% of the room price (before VAT), from 25 January 2027 £6.25
  4. West Dunbartonshire (Loch Lomond) 5% of the room price (before VAT), from 1 July 2027 £6.25
  5. Stirling 3% of the room price (before VAT), from 14 June 2027 £3.75
  6. Cardiff £1.30 per person per night, from 1 April 2027 £2.60
  7. Liverpool £2 per room per night £2
  8. Manchester £1.20 per room per night £1.20

Levies that haven't started yet are shown at the rate agreed. Manchester and Liverpool's charges come from their hotels, not the council.

When each levy starts

  1. Edinburgh

    5% of the room price before VAT, on the first 5 nights of each booking.

  2. Glasgow

    5% of the room price before VAT, every night.

  3. Aberdeen

    7% of the room price before VAT.

  4. Cardiff

    £1.30 per person per night (75p in hostels and tents).

  5. Stirling

    3% of the room price before VAT, first 7 nights.

  6. West Dunbartonshire (Loch Lomond)

    5% of the room price before VAT.

  7. Highland (Inverness, Skye, Fort William)

    Proposed £5 per room per night (£2 campsites and hostels), March to November; the council decides in December 2026.

Scotland lets each council decide

Every Scottish levy side by side, with what a week costs in each: tourist tax in Scotland, council by council.

The Visitor Levy (Scotland) Act 2024 lets each Scottish council charge a levy on paid overnight stays, once it has consulted and given at least 18 months' notice. The 2024 Act only allowed a percentage of the price. The Visitor Levy (Amendment) (Scotland) Act 2026, which became law on 21 May 2026, adds a fixed amount per room or per night, or tiered amounts, up to maximums that Scottish Ministers set.

Five schemes are agreed: Edinburgh (5% on the first 5 nights, live since 24 July 2026), Glasgow (5% on every night, from 25 January 2027), Aberdeen (7%, from 1 April 2027), Stirling (3%, from 14 June 2027) and West Dunbartonshire (5%, from 1 July 2027). The national exemptions apply everywhere. Nobody pays for a place that is their only home, Gypsy and Traveller sites are left out, and people on disability benefits can claim the levy back.

Highland, Dundee, Perth and Kinross and Falkirk are consulting now, and Argyll and Bute's consultation closed on 5 October 2026. Highland's draft is £5 per room per night for hotels, B&Bs and holiday lets and £2 for hostels and campsites, charged nine months a year, with a decision due in December 2026, so mid-2028 is the earliest start. Highland Council Every council's rate, start date and consultation is on the tourist tax in Scotland.

Wales sets one rate for the whole country

The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 became law on 18 September 2025. The rates are national: £1.30 per person per night in hotels, B&Bs, self-catering, holiday lets and caravans, and 75p per adult in shared hostel rooms and on tent pitches, where under-18s go free. Bookings of 32 nights or more are exempt. Each council chooses whether to charge, and can only start on 1 April or 1 October.

Cardiff goes first, with stays from 1 April 2027 charged on bookings made from 28 September 2026. Conwy deferred its decision in September 2026, Gwynedd delayed one, and Anglesey decided against. Whatever their council decides, every place to stay in Wales has to join a new national register: see registering in Wales.

England waits for a new law

England still has no legal tourist tax. On 10 September 2026 the government confirmed that mayors and strategic authorities will be able to charge an overnight visitor levy as a percentage of the room price, but Parliament has to pass an Act first. What's decided for England so far.

The charges you do meet in Manchester (£1 plus VAT per room per night) and Liverpool (£2 per room per night) aren't taxes. The cities' larger hotels voted to add them through Accommodation Business Improvement Districts.

Northern Ireland

We found no visitor levy in force or proposed in law in Northern Ireland.

Every UK levy

Scotland Edinburgh 5% of the room price, before VAT In force Scotland Glasgow 5% of the room price, before VAT Starts 25 January 2027 Scotland Aberdeen 7% of the room price, before VAT Starts 1 April 2027 Scotland Stirling 3% of the room price, before VAT Starts 14 June 2027 Scotland West Dunbartonshire (Loch Lomond) 5% of the room price, before VAT Starts 1 July 2027 Scotland Highland (Inverness, Skye, Fort William) £2 to £5 per room per night Proposed Wales Cardiff £0.75 to £1.30 per person per night Starts 1 April 2027 England Manchester £1.20 per room per night In force England Liverpool £2 per room per night In force
How it's charged
Edinburgh Scotland 5% of the room price before VAT, on the first 5 nights of each booking In force
Glasgow Scotland 5% of the room price before VAT, every night, from 25 January 2027 Starts 25 January 2027
Aberdeen Scotland 7% of the room price before VAT, from 1 April 2027 Starts 1 April 2027
Stirling Scotland 3% of the room price before VAT, first 7 nights, from 14 June 2027 Starts 14 June 2027
West Dunbartonshire (Loch Lomond) Scotland 5% of the room price before VAT, from 1 July 2027 (Balloch, Dumbarton, Clydebank) Starts 1 July 2027
Highland (Inverness, Skye, Fort William) Scotland Proposed £5 per room per night (£2 campsites and hostels), March to November; the council decides in December 2026 Proposed
Cardiff Wales £1.30 per person per night (75p in hostels and tents), from 1 April 2027 Starts 1 April 2027
Manchester England £1 plus VAT per room per night at larger city-centre hotels, since April 2023 In force
Liverpool England £2 per room per night at larger hotels, since 1 June 2025 In force