Levy calculations
Edinburgh Visitor Levy: Cleaning Fees, Extras and What Counts
Direct answer
A mandatory standard cleaning charge is normally part of the Edinburgh visitor levy calculation, even when it appears as a separate line on the invoice. Optional extras that a guest can decline for a lower price—such as paid parking, optional laundry, meals, drinks or transport—should be removed before applying the 5% levy.
The test is what the charge pays for
Edinburgh follows the national distinction between the accommodation portion and genuinely separate non-accommodation services. A line item's label is not decisive on its own.
If a guest cannot book the property without paying for its standard cleaning, that cleaning is generally part of the accommodation cost. If the guest can opt out of a paid service and receive a lower price, the optional amount is more likely to be excluded.
Usually included in the accommodation portion
These charges are normally part of the amount on which the levy is calculated when they are mandatory and integral to the stay.
- Nightly room or property price.
- Mandatory standard cleaning between stays, even if itemised separately.
- Mandatory linen or management charges that are integral to providing the accommodation.
- Accommodation-related commission or service charges that form part of the initial chargeable transaction.
Usually excluded when genuinely optional or separate
The council guide lists non-accommodation costs that should be deducted where reasonably attributable.
- Meals and drinks.
- Paid parking, unless the parking place itself is the overnight accommodation.
- Optional laundry, towels or linen services.
- Entertainment.
- Transport to or from the accommodation.
- Other opt-in services a guest can decline for a reduced total price.
Allocate mixed packages reasonably
For a package combining accommodation with food, transport or other services, document a reasonable allocation to the non-accommodation elements and deduct it before calculating levy.
Keep the method consistent and retain price lists, invoices or internal notes that explain the split. If the allocation is material or tax-sensitive, take professional advice.
Worked example
Worked example: cleaning plus optional parking
- Two nights: £440.
- Mandatory standard cleaning: £80.
- Optional parking: £30.
- Levy basis: £440 + £80 = £520. The optional £30 parking is excluded.
- Edinburgh levy: 5% × £520 = £26 before any VAT-on-levy accounting for a VAT-registered provider.
Result: The levy is £26 because the mandatory cleaning is included and optional parking is excluded.
Frequently asked questions
Quick answers
Is an Airbnb cleaning fee included in Edinburgh visitor levy?
Normally yes when it is the mandatory standard cleaning charge for the stay, even if Airbnb or the invoice shows it separately.
Is optional paid parking included in the Edinburgh levy?
No. Genuinely optional paid parking is a non-accommodation extra and should be deducted before calculating the levy.
Are meals and drinks subject to Edinburgh visitor levy?
No. Reasonably attributable meal and drink charges are outside the accommodation portion used for the percentage levy.
Does itemising a mandatory charge automatically exclude it?
No. The substance of the charge matters. A mandatory service integral to the accommodation can remain in the levy basis even when itemised separately.
Sources and editorial checks
Primary sources were checked on 29 August 2026. LevyTrack separates confirmed rules from practical interpretation and reviews time-sensitive pages after official changes.
- City of Edinburgh Council provider guide, version 2 (August 2026)
- City of Edinburgh Council scheme overview
Read our editorial and corrections policy. This guide is operational information, not legal or tax advice.