Key levy details
- Levy rate
- 5%
- Cap
- 5 nights
- Effective from
- 24 July 2026
- Advance booking cutoff
- 1 October 2025
- Provider retention
- 2%
City of Edinburgh Council
Edinburgh Visitor Levy Guide for STL Operators
Understand Edinburgh visitor levy timelines, rates, caps, booking cutoffs, and practical tracking steps for short-term let operators.
Edinburgh is the first Scottish council with a fully approved visitor levy scheme moving into live operation. For short-term let operators, the headline rate is only part of the job.
Hosts need to check the stay date, the booking and payment timing, the accommodation-only charge, and the five-night cap before deciding what should be charged and recorded.
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
- Holiday and short-term lets, including licensed home sharing, home letting, and secondary letting.
- Self-catering apartments, aparthotels, B&Bs, guest houses, hotels, hostels, and some visitor vessels or vehicles.
- Visitors staying in paid overnight accommodation, unless a specific exemption or out-of-scope booking rule applies.
Booking rule to watch
The levy applies to eligible stays from 24 July 2026 where the booking was made and paid for in part or full on or after 1 October 2025. It applies only to the first five nights and only to the accommodation charge before VAT.
Example calculation
A realistic booking scenario
A seven-night Edinburgh stay with a GBP 700 accommodation charge and no extras.
- Accommodation charge
- £700.00
- Charge subject to levy
- £500.00
- Nights subject to levy
- 5 of 7
- Levy estimate
- £25.00
Edinburgh's five-night cap means only GBP 500 of the stay is subject to levy in this example.
Check your own bookingReturn and recordkeeping notes
- Keep the original booking date and evidence of part-payment because the 1 October 2025 cutoff can decide whether the stay is in scope.
- Separate accommodation from extras such as meals, transport, parking, or optional add-ons.
- Retain the reason for any booking treated as out of scope, especially future stays booked before the cutoff.
Scheme source checked 20 May 2026 from City of Edinburgh Council.
Local FAQs
Does the Edinburgh visitor levy apply to Airbnb-style short-term lets?
Yes. Edinburgh's published accommodation list includes holiday and short-term lets, including licensed home sharing, home letting, and secondary letting.
Does Edinburgh charge visitor levy on the whole stay?
No. Edinburgh applies the levy only to the first five nights of an eligible stay.
Do bookings made before 1 October 2025 need Edinburgh visitor levy?
Stays from 24 July 2026 that were booked and paid for in part or full before 1 October 2025 are not subject to the Edinburgh levy under the published scheme wording.
Related reading
Visitor Levy
Edinburgh Visitor Levy 2026: Start Date, Rate, Booking Rules and What Hosts Need to Do
Edinburgh's visitor levy starts on 24 July 2026. Here is what hosts need to know about the 5% rate, booking cutoff rules, and practical prep work.
Visitor Levy
Edinburgh Visitor Levy and VAT: What Hosts Need to Know Before July 2026
A practical explanation of how Edinburgh's visitor levy interacts with accommodation charges, VAT, turnover, extras, and booking records.
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.
LevyTrack is a compliance tracking tool, not legal advice. Always check current rules with your local council and visitor levy guidance before filing returns.