Edinburgh levy rules
Edinburgh Visitor Levy 5-Night Cap: Longer-Stay Examples
Direct answer
A stay of six or more nights is not exempt from Edinburgh visitor levy: the levy applies to the first five consecutive nights of the chargeable transaction, with nights six onward excluded from the levy calculation but reported separately where required. A stay commencing before 24 July 2026 is outside the scheme altogether, while a separate later booking can start a new consecutive-night count.
The cap limits nights, not the whole stay
Edinburgh's 5% visitor levy applies to the first five consecutive nights of a chargeable transaction. A six-night or seven-night stay is therefore partly chargeable, not wholly exempt.
Calculate the accommodation amount attributable to the first five nights, apply the 5% rate to that amount, and keep accommodation revenue for night six onward separate for the return. If nightly prices vary, allocate the actual accommodation price to each night using a consistent, documented method.
- One six-night stay: charge nights one to five; exclude night six from the levy calculation.
- One seven-night stay: charge nights one to five; exclude nights six and seven.
- A 14-night company booking remains one chargeable transaction even if different employees use the accommodation during it, so the first five consecutive nights are the chargeable nights.
When the five-night count starts again
The council's provider scenarios distinguish one continuous booking from separate stays. If a guest checks out and later returns under a separate stay, the later stay can have its own first five consecutive nights. Do not split one booking merely because the named occupant changes.
Keep the booking reference, dates and any company or guest-change evidence so the council can see whether the records represent one continuous transaction or separate stays.
The 24 July commencement rule
A stay commencing before 24 July 2026 is not liable for Edinburgh visitor levy, even if the guest checks out after 24 July. It is not correct to charge only the nights after the commencement date.
For stays commencing on or after 24 July, apply the normal eligibility rules, including the first-five-consecutive-nights cap and any applicable exemption or protected-booking treatment.
How to record longer stays
Keep the full booking in your records, but make the levy calculation transparent: show the first five chargeable nights, the accommodation amount allocated to them, the levy, and the separate amount for later nights.
LevyTrack can help reconcile the stay-level evidence before the figures are entered into visitorlevy.scot. The official portal remains responsible for the return and payment.
Worked example
Seven-night stay with different nightly prices
- Nights 1–5 accommodation: £220 + £220 + £240 + £230 + £240 = £1,150.
- Nights 6–7 accommodation: £240 + £250 = £490, recorded separately and excluded from the levy calculation.
- Edinburgh visitor levy: 5% × £1,150 = £57.50.
- The booking remains one seven-night stay; the cap does not make the whole stay exempt.
Result: The levy is £57.50: 5% of the first five nights' £1,150 accommodation charge.
Frequently asked questions
Quick answers
Is a six-night Edinburgh stay exempt from visitor levy?
No. The first five consecutive nights are chargeable when the stay is otherwise in scope; night six is outside the levy calculation.
How is visitor levy calculated on a seven-night stay?
Apply the 5% levy to the accommodation amount for the first five consecutive nights only. Record the accommodation amount for nights six and seven separately where the return asks for it.
Does the five-night cap reset when a guest returns?
A separate later stay can have its own first five consecutive nights. A single continuous booking does not reset because the guest or employee changes.
What happens when several employees use one company booking?
The council's provider example treats one company booking as one chargeable transaction, so the five-night cap applies across the continuous booking rather than restarting for each employee.
Does a stay beginning before 24 July 2026 become chargeable later?
No. A stay commencing before 24 July 2026 is outside the Edinburgh visitor levy scheme, even if it finishes after that date.
Sources and editorial checks
Primary sources were checked on 1 September 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 business information
Read our editorial and corrections policy. This guide is operational information, not legal or tax advice.