Key levy details
- Levy rate
- 5%
- Cap
- No cap
- Effective from
- 25 January 2027
- Advance booking cutoff
- 1 April 2026
- Provider retention
- 1.5%
Glasgow City Council
Glasgow Visitor Levy Guide for STL Operators
Understand Glasgow visitor levy rates, start dates, booking cutoffs, and what accommodation providers should track each quarter.
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.
LevyTrack is a compliance tracking tool, not legal advice. Always check current rules with your local council and visitor levy guidance before filing returns.