Scotland Visitor Levy 2026: Which Councils Are Moving Ahead?

Scotland does not have one national visitor levy rate or start date. Each council decides whether to introduce a scheme and sets the local rules, including the rate or fixed amount, start date, advance-booking treatment, cap, exemptions and reporting process.

As of 1 September 2026, five councils have approved and announced visitor levy schemes: Edinburgh, Glasgow, Aberdeen, Stirling and West Dunbartonshire. Highland, Argyll and Bute, East Lothian, and Perth and Kinross are at formal consultation stages. A consultation is not an approved levy, and operators should not charge guests under a proposal until their council adopts a scheme and publishes implementation details.

The five approved schemes

The VisitScotland visitor levy tracker lists these approved and announced schemes:

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

Their rules are different, so a booking workflow that works for one council should not automatically be copied to another.

Edinburgh

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

Eligible stays commence on or after 24 July 2026. The council applies the scheme to bookings made on or after 1 October 2025, while a booking paid for in part or full before that cutoff can be protected if it meets the council's detailed conditions. Providers retain 2% of levy collected towards collection costs.

The first return covers 24 July to 30 September 2026, is submitted through visitorlevy.scot during October, and must be paid by 13 November 2026. See LevyTrack's first Edinburgh return guide for the figures and evidence to reconcile.

Glasgow

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

Relevant advance bookings made from April 2026 for stays on or after the start date need to be handled under the scheme. Providers retain 1.5% of levy collected.

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, with no five-night cap.

The published advance-booking date is 1 October 2026. VisitScotland's current summary says providers will retain a percentage of levy collected, but does not give a final retention figure. Operators should check the council's implementation guidance before relying on a retention assumption.

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.

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 retain 1.5% of levy collected.

Highland: 12-week consultation starting in September

Highland Council agreed on 25 August 2026 to launch a statutory 12-week consultation on a proposed tiered fixed-amount scheme. The consultation is expected to launch in early September.

The proposal is not an approved levy. It would charge £5 per room or area per night for hotels, guest houses, B&Bs, rooms in houses, short-term lets and similar accommodation, or £2 for hostels, campsites and caravan parks. It would cover the whole council area and operate for nine months, excluding December, January and February. The draft proposal includes 5% provider retention.

The council expects to consider a further report at Full Council on 10 December 2026. If a scheme is adopted, an 18-month implementation period would follow. See the detailed Highland visitor levy consultation update.

Councils in formal consultation

### Argyll and Bute

Argyll and Bute's revised draft-scheme consultation runs from 13 July to 5 October 2026. The new draft includes a proposed flat-rate amount per room per night and is different from the scheme considered in 2025. It remains a proposal, not an adopted levy. Read the Argyll and Bute consultation announcement.

### East Lothian

East Lothian's statutory consultation on a draft visitor levy scheme closes on 18 September 2026. The draft proposes a 5% levy on paid overnight accommodation, subject to the details in the consultation documents and any later council decision. Read the East Lothian consultation page.

### Perth and Kinross

Perth and Kinross opened a 12-week statutory consultation on a draft scheme on 19 August 2026. The consultation closes on 11 November 2026. The draft includes fixed-rate options and asks for views on the proposed rate, exemptions, operation and use of revenue. No decision has been made to introduce a levy. Read the Perth and Kinross draft scheme consultation.

Other councils doing early work

Other councils may be researching or discussing visitor levy options, but early engagement is not the same as a formal consultation or an approved scheme. Treat watch-list updates as context, not as confirmed calculator rules. The VisitScotland tracker is the best starting point for checking a council's current status.

Why the picture changed in 2026

Changes to Scottish visitor levy legislation give councils more flexibility, including the option of using fixed amounts rather than only a percentage of the accommodation charge. That makes it even less safe to assume that a later Highland, island or rural scheme will copy Edinburgh.

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. Keep the following connected in your records:

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

If your council is consulting or developing a proposal, follow the official council source but do not charge guests or build a permanent formula around an unapproved rate. Use the free visitor levy calculator for approved schemes and the visitor levy guide hub for council-specific rules.

FAQ

The practical takeaway

The useful question is not 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?”

Start with the Scottish visitor levy guide hub, check a real approved-scheme stay in the free visitor levy calculator, and read the Highland consultation update if you operate in the Highlands.