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's visitor levy has applied to eligible stays since 24 July 2026. 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.

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Key levy details

Levy rate: 5%
Cap: 5 nights
Effective from: 24 July 2026
Advance booking cutoff: 1 October 2025
Provider retention: 2%

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 booking

Return 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 optional extras such as meals, transport, parking, or laundry. Mandatory standard cleaning is generally part of accommodation even if itemised.
The first return covers 24 July to 30 September 2026, must be submitted in October, and is payable by 13 November 2026.
Keep return records for five years from submission and preserve qualifying pre-cutoff booking evidence for five years after the stay.

Scheme source checked 1 September 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?

A stay booked before 1 October 2025 can be outside scope where a qualifying tangible, attributable and non-refundable part or full payment was also made before the cutoff and the booking meets the council's conditions.

Is a mandatory cleaning fee included in Edinburgh visitor levy?

Normally yes. Edinburgh's August 2026 provider guide treats standard cleaning as part of the accommodation cost even when it is itemised separately.

Move from the scheme overview to the booking detail.

Prepare the first Edinburgh return Understand the five-night cap Register on visitorlevy.scot

LevyTrack 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.