Key levy details
- Levy rate
- 7%
- Cap
- No cap
- Effective from
- 1 April 2027
- Advance booking cutoff
- 1 October 2026
- Provider retention
- TBC
Scheme details still being finalized
- Provider retention percentage remains under review after business engagement.
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Aberdeen City Council
Aberdeen Visitor Levy: 7% Rate and 1 October 2026 Booking Cut-Off
Understand Aberdeen's 7% visitor levy, 1 October 2026 booking cut-off, April 2027 start date, full-stay treatment and recordkeeping requirements.
Aberdeen has approved a 7% visitor levy from 1 April 2027. The practical preparation deadline is 1 October 2026, when the advance-booking rule begins for stays from launch.
The scheme is uncapped, so eligible accommodation charges for the full stay are relevant. Provider retention remains less settled than in some other council schemes and should be checked against the latest official guidance.
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 for advance bookings made from 1 October 2026 for stays from the scheme start. The published rule does not establish a separate deposit or payment test, so keep the original booking date and monitor final council guidance.
Example calculation
A realistic booking scenario
A two-night Aberdeen stay with a GBP 500 accommodation charge and no extras, booked on 1 October 2026.
- 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 and published 1 October 2026 advance booking date. Aberdeen has no night cap, so eligible accommodation charges for the full stay are included.
Check your own bookingReturn and recordkeeping notes
- Treat Aberdeen as a watch-list council until the remaining operational guidance is final.
- Avoid hardcoding assumptions about provider retention in spreadsheets until the final percentage is confirmed.
- Keep accommodation-only values clean so the calculation can be updated quickly if final guidance adds more detail.
- Record the original booking date and retain the booking evidence used to decide whether the advance-booking rule applies.
Scheme source checked 1 September 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. The start date, rate, uncapped treatment, and 1 October 2026 advance booking date are published, but provider retention and some operational guidance still need final confirmation.
What is Aberdeen's visitor levy booking cut-off?
The published Aberdeen scheme applies to advance bookings made from 1 October 2026 for stays from 1 April 2027. Keep the original booking date and check the latest council guidance for operational detail.
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
Visitor Levy
Scotland Visitor Levy 2026: Which Councils Are Moving Ahead?
A current, plain-English overview of Scotland's approved visitor levy schemes, live consultations, early council work, and what accommodation providers should watch.
Visitor Levy
How to Calculate Visitor Levy for Short-Term Lets in Scotland
A practical guide to calculating Scottish visitor levy for short-term lets, including accommodation-only charges, booking cutoffs, night caps, VAT, exemptions, and return records.
Visitor Levy
Visitor Levy Returns in Scotland: What Records Should Accommodation Providers Keep?
A practical guide to visitor levy quarterly returns, five-year recordkeeping, booking evidence, payment records, and accommodation-only figures.
Upcoming booking deadline
Prepare for the 1 October 2026 booking cut-off.
Compare the advance-booking rules for Aberdeen and West Dunbartonshire, and make sure your booking dates and supporting records are easy to reconcile.
Read the 1 October booking cut-off guideLevyTrack is a compliance tracking tool, not legal advice. Always check current rules with your local council and visitor levy guidance before filing returns. Read our editorial and corrections policy.