Scotland Visitor Levy 2026: Which Councils Are Moving Ahead?

Scotland's visitor levy is no longer a distant idea, but it is not one national tourist tax either. Councils are moving at different speeds, and the rules that matter to an accommodation provider are local: the start date, rate, booking cutoff, night cap, exemptions and return process.

As of 25 July 2026, VisitScotland lists five formally approved and announced schemes. Two other councils have live or forthcoming formal consultations, while a larger group is still exploring options or carrying out early engagement.

The five approved schemes

The approved councils listed by VisitScotland are:

• City of Edinburgh Council.
• Glasgow City Council.
• Aberdeen City Council.
• Stirling Council.
• West Dunbartonshire Council.

Those names belong in the same broad category, but their schemes are not interchangeable.

Edinburgh

Edinburgh's scheme began on 24 July 2026. Its 5% levy is applied to the accommodation charge for a maximum of five nights.

The advance-booking rule matters just as much as the start date. Businesses need to apply the levy to eligible stays on or after 24 July 2026 where the booking was made on or after 1 October 2025. Providers retain 2% of the levy collected towards collection costs.

For Edinburgh operators, this has moved from preparation into live recordkeeping. Booking dates, stay dates and accommodation-only charges now need to stay connected.

Glasgow

Glasgow's 5% levy is due to begin on 25 January 2027 and applies for the full length of the stay.

VisitScotland says businesses need to apply it to relevant advance bookings made from April 2026 for stays on or after the start date. Providers will retain 1.5% of the levy collected.

That means Glasgow hosts are already inside the booking period that can affect future stays, even though the first return is still ahead.

Aberdeen

Aberdeen's scheme is scheduled to begin on 1 April 2027. The approved rate is 7% for the full length of an eligible stay.

The published advance-booking date is 1 October 2026. VisitScotland says providers will retain a percentage of the levy collected, but its current summary does not give the final retention figure. That is a good example of why a tracking system should keep council rules versioned rather than filling gaps with assumptions.

Stirling

Stirling's 3% levy is scheduled to begin on 14 June 2027.

Stirling Council residents identified through the council tax register will be exempt. For stays longer than seven nights, the levy is charged at payment and the visitor can request a refund for levy paid beyond the first seven nights. Relevant advance bookings from 1 January 2027 need to be handled under the scheme.

That refund route creates a different admin job from simply capping the calculation at checkout, so the evidence attached to the booking matters.

West Dunbartonshire

West Dunbartonshire's 5% scheme is due to begin on 1 July 2027 and applies for the full length of an eligible stay.

The published rule covers advance bookings made and paid for in part or in full from 1 October 2026 for stays on or after the start date. Providers will retain 1.5% of the levy collected.

Councils in formal consultation

VisitScotland currently identifies Argyll and Bute and East Lothian as councils with live or forthcoming formal consultations.

Argyll and Bute's consultation runs from 13 July to 5 October 2026. East Lothian's runs from 26 June to 18 September 2026.

A consultation is not an approved scheme. Rates, boundaries, exemptions or the decision to proceed can still change, and an implementation period follows any final approval.

What is happening in Highland?

Highland is actively developing options, but it has not approved a final scheme.

In June 2026, Highland Council agreed to keep working with the tourism industry on a draft proposal and to assess fixed-rate options alongside the percentage model considered earlier. A further report must return to councillors before a formal 12-week consultation can begin. Only after consultation would the council make a final decision.

For Highland operators, that makes this a preparation and evidence-gathering stage rather than a collection stage. There is no final rate or start date to put into a guest booking yet.

Other councils doing early work

VisitScotland also links to published updates from councils carrying out early engagement or considering possible schemes. Its current list includes Aberdeenshire, Comhairle nan Eilean Siar, Dumfries and Galloway, Dundee, East Ayrshire, Fife, Moray, Orkney, Perth and Kinross, Shetland and South Ayrshire.

These should be treated as watch-list councils, not as confirmed calculator rules.

Why the picture changed in 2026

The Visitor Levy (Amendment) (Scotland) Act 2026 gave councils more flexibility, including the option of using a fixed amount rather than only a percentage of the accommodation charge.

That flexibility may help areas where a single percentage model is a poor fit, but it also makes it less safe to assume that later schemes will copy Edinburgh. A future Highland or island scheme could look materially different from the first city schemes.

What accommodation providers should do now

If you operate in an approved council area, work backwards from the advance-booking date rather than waiting for the first stay date. Your records should keep:

• Council area.
• Booking and payment dates.
• Check-in and check-out dates.
• Accommodation charge separated from extras.
• Nights subject to levy.
• Exemption or refund evidence.
• Levy collected and provider retention.
• The return period for the stay.

If your council is consulting or developing a proposal, follow the council source but avoid charging guests or building a permanent formula around an unapproved rate.

FAQ

The practical takeaway

The useful question is no longer simply, “Will Scotland have a visitor levy?” It is, “What is the current status in my council, and which date changes how I handle this booking?”

Use the Scottish visitor levy guide hub for the approved council rules, and check a real stay in the free visitor levy calculator.