Council scheme
City of Edinburgh visitor levy
The first visitor levy in Scotland
- Rate
- 5% of the net accommodation charge
- Night cap
- First 5 consecutive nights of any stay
- Status
- Confirmed
Edinburgh's scheme applies to overnight paid accommodation in the council area, including hotels, guesthouses, B&Bs, self-catering, hostels and short-term lets.
The levy is 5% of the accommodation portion of the charge only. Meals, cleaning fees, parking and transport are excluded before the percentage is applied.
Only the first five consecutive nights of a stay are chargeable. A ten-night stay is charged on five nights.
Bookings made before the scheme start date are exempt, even where the stay itself falls after it — keep evidence of the booking date in your own records.
Returns are made quarterly, with payment due after the end of each quarter. Check the council's published deadline for your quarter.
Get your first return ready
Work through a full quarter free with one property, or read the detailed explainer.
Other council areas
The Highland Council
Expected 2027 — date not yet confirmed
Glasgow City Council
Expected 2027 — date not yet confirmed
Aberdeen City Council
No confirmed date
Stirling Council
No confirmed date
Visitor Levy App helps you calculate, check and record your visitor levy. It does not file on your behalf. The property owner or operator remains legally responsible for the accuracy of the figures and for submitting the return on time. Always check the figures against your own records before you file.
Try the numbers before you sign up
The single-booking calculator is free and needs no account. One property is free forever.