The Loch Lomond visitor levy in West Dunbartonshire
Stays in West Dunbartonshire from 1 July 2027 will carry a levy of 5% of the room price, before VAT, on every night. On a £110 room that will be £4.58 a night.
Nothing is charged until 1 July 2027. What follows is the scheme as agreed.
What the 5% is charged on
West Dunbartonshire, which includes Balloch at the southern tip of Loch Lomond, Dumbarton and Clydebank, agreed a year-round 5% visitor levy in November 2025. It applies to stays from 1 July 2027.
No cap on nights has been announced, so the calculator charges every night.
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 by type of stay
It's worked out on the price without VAT, so a £110 room with 20% VAT included is taxed on £91.67. 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)£110 is £91.67 before VAT. 5% of £91.67 is about £4.58 a night: 2 nights × £4.58
- £9.17
Tax on this stay£9.17
On the bill, a VAT-registered host adds 20% VAT to this, making it £11.
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 paid from 1 October 2026 for stays from 1 July 2027 are charged.
Who collects it
Accommodation providers charge it, file quarterly returns with West Dunbartonshire Council and keep 1.5%. The first return and payment are due in October 2027.
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 Loch Lomond
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 28 September 2026. If you're a host filing a return, go by the official pages, which change first.
- West Dunbartonshire Council: visitor levy scheme official
- VisitScotland: visitor levy schemes official