Aberdeen City Council

Aberdeen Visitor Levy Guide for STL Operators

Understand Aberdeen visitor levy rules, rate and cap details, booking cutoffs, and recordkeeping essentials for STL providers.

Aberdeen has approved a 7% visitor levy from 1 April 2027, but some operational details still need careful watching.

Because provider retention and advance booking treatment remain less settled than in some other council schemes, Aberdeen operators should prepare their records while keeping an eye on further council guidance.

Key levy details

Levy rate
7%
Cap
No cap
Effective from
1 April 2027
Advance booking cutoff
TBC
Provider retention
TBC

Scheme details still being finalized

  • Advance booking cutoff is still not published in current Aberdeen City Council scheme material.
  • Provider retention percentage remains under review after business engagement.

What operators should track

  • Accurate accommodation charge per booking in pence.
  • Check-in and check-out dates so nights subject to levy are calculated correctly.
  • Booking date for cutoff handling where the scheme requires it.
  • Any exemption status and supporting notes for auditability.
  • Quarter totals: levy collected, provider retention, and council amount due.

Who this affects

  • Accommodation providers in Aberdeen City Council's area once the approved scheme starts.
  • Operators with hotels, serviced accommodation, self-catering properties, guest accommodation, and short-term lets.
  • Hosts who will need to separate accommodation revenue from extras before calculating levy.

Booking rule to watch

Aberdeen has approved a 7% levy from 1 April 2027. Current scheme material confirms the start date and rate, while advance booking cutoff and provider retention details should still be checked against the latest council publications.

Example calculation

A realistic booking scenario

A two-night Aberdeen stay with a GBP 500 accommodation charge and no extras.

Accommodation charge
£500.00
Charge subject to levy
£500.00
Nights subject to levy
2 of 2
Levy estimate
£35.00

This example uses the approved 7% rate. It should be revisited if Aberdeen publishes additional cutoff or retention rules.

Check your own booking

Return and recordkeeping notes

  • Treat Aberdeen as a watch-list council until the remaining operational guidance is final.
  • Avoid hardcoding assumptions about provider retention or advance booking treatment in spreadsheets.
  • Keep accommodation-only values clean so the calculation can be updated quickly if final guidance adds more detail.

Scheme source checked 20 May 2026 from Aberdeen City Council committee minutes.

Local FAQs

What is Aberdeen's approved visitor levy rate?

Aberdeen has approved a 7% visitor levy from 1 April 2027.

Are all Aberdeen visitor levy details final?

Not yet. LevyTrack currently marks Aberdeen as provisional because advance booking cutoff and provider retention details still need final confirmation.

What should Aberdeen hosts do now?

Hosts can prepare by separating accommodation charges from extras, keeping booking dates visible, and monitoring council updates before the 2027 start date.

Related reading

LevyTrack is a compliance tracking tool, not legal advice. Always check current rules with your local council and visitor levy guidance before filing returns.