Edinburgh returns
How to Prepare Your First Edinburgh Visitor Levy Return
Direct answer
Edinburgh's first visitor levy return covers stays from 24 July to 30 September 2026. Submit it through visitorlevy.scot between 1 and 31 October 2026, then pay the amount due by 13 November 2026. The return asks for quarterly availability and monthly accommodation-only revenue, pre-cutoff revenue and revenue beyond the five-night cap.
The first return dates
The first reporting period is shorter than a normal quarter because Edinburgh's scheme began on 24 July 2026. Include eligible stays that commenced from 24 July through 30 September 2026.
The council's August 2026 provider guide gives a submission window of 1 to 31 October 2026 and a payment window ending 13 November 2026. Submitting and paying are related but distinct deadlines.
What visitorlevy.scot asks for
The official platform handles the return and payment. Your working records need to support the figures entered there.
- Whether the property had full, part or no availability during the quarter, plus a reason for reduced availability where relevant.
- For each month: total paid by customers for accommodation only, excluding the levy itself.
- For each month: accommodation revenue from qualifying stays booked and paid for in part or full before 1 October 2025.
- For each month: accommodation revenue attributable to night six onward on stays longer than five consecutive nights.
- Optional supporting documents and additional explanatory information.
Reconcile stay records before entering totals
Start from stays, not payout totals. Check booking date, qualifying payment timing, check-in date, accommodation-only amount, nights after the cap, cancellations and adjustments for each booking.
Airbnb and other platform payouts can include deductions or timing differences that do not map neatly to the council's monthly accommodation figures. Keep the booking evidence beside your calculation rather than relying on one net payout number.
- Confirm the stay commenced during the return period.
- Remove optional non-accommodation extras from the levy calculation.
- Separate revenue for bookings protected by the pre-1 October 2025 rule.
- Separate accommodation revenue from night six onward.
- Reconcile levy collected, 2% provider retention and the net council amount.
Keep the evidence after submission
The council says records supporting a submission should be retained for five years from the submission date. For protected bookings made and paid for before 1 October 2025, records should be kept for five years after the stay.
Save the submitted figures, confirmation, payment reference and any adjustment note with the underlying stay records. If a return is later amended, preserve both the original and corrected working papers.
Worked example
Worked reconciliation example
- Eligible accommodation-only levy basis for the period: £4,000.
- Visitor levy at 5%: £200.
- Provider retention at 2% of the levy: £4.
- Net visitor levy payment to the council: £196.
- Any VAT-on-levy accounting is separate from the council retention calculation and should be checked with your accountant if VAT registered.
Result: £196 is due to the council after Edinburgh's 2% retention on £200 of levy.
Frequently asked questions
Quick answers
When is the first Edinburgh visitor levy return due?
Submit the first return between 1 and 31 October 2026. Payment for that period is due by 13 November 2026.
What dates does the first Edinburgh return cover?
It covers eligible stays from 24 July through 30 September 2026.
Does LevyTrack replace visitorlevy.scot?
No. visitorlevy.scot is the official return and payment platform. LevyTrack helps prepare and check the stay-level records and totals used for that submission.
How long should Edinburgh visitor levy records be kept?
Supporting return records should generally be retained for five years from submission. Protected pre-cutoff booking evidence should be retained for five years after the stay.
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 business information
- Official visitorlevy.scot platform
Read our editorial and corrections policy. This guide is operational information, not legal or tax advice.