West Dunbartonshire (Loch Lomond): Visitor Levy
5% of the room price before VAT, from 1 July 2027 (Balloch, Dumbarton, Clydebank).
- Status
- Starts 1 July 2027
- Starts
- 1 July 2027
- Nights charged
- Every night (no cap)
- Children
- No age exemption
- Currency
- GBP
Starts 1 July 2027: nothing is charged yet. The details below are what has been decided so far.
How the West Dunbartonshire (Loch Lomond) tax works
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.
Rates
| 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 |
Worked example
Example: Two adults book a £110-a-night hotel in Balloch (VAT included) for 2 nights in August 2027.
Hotel, B&B, hostel, self-catering or campsite (price includes 20% VAT): 5% of the room price (before VAT). £9.17 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.
- 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 West Dunbartonshire (Loch Lomond) 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.
- West Dunbartonshire Council: visitor levy scheme (official)
- VisitScotland: visitor levy schemes (official)
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