Edinburgh returns
First Edinburgh Visitor Levy Return: Dates, Fields and Payment
Direct answer
Edinburgh's first visitor levy reporting period is 24 July to 30 September 2026. Allocate each eligible stay to the quarter containing its check-out date. Submit it through visitorlevy.scot between 1 and 30 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 began on or after 24 July and checked out by 30 September 2026. A stay crossing into October belongs wholly to the October to December return, even if all its chargeable nights were in September.
The council's version 2.1 provider guide (September 2026) gives a submission window of 1 to 30 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. The practical field-by-field answers below follow the City of Edinburgh Council's provider guide.
- Full availability means the property was available throughout the reporting period; part availability means it was available for only part of it; no availability means it was not available. Select the matching option and give the reason where the form asks for one.
- If there were no eligible stays or levy revenue, submit a nil return for the property rather than omitting the return.
- 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.
- Allocate stays to the quarter containing check-out and keep the supporting booking records. The council also requests monthly figures; its checkout-quarter rule does not explicitly define how cross-month revenue should be allocated, so check the portal instructions or ask the council rather than assuming a checkout-month rule.
- Optional supporting documents and additional explanatory information, such as booking records, invoices, payment evidence, exemption evidence, cancellation/refund records and reconciliation workings.
Reconcile stay records before entering totals
Start from stays, not payout totals. Check booking date, qualifying payment timing, check-in and check-out dates, 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.
- Use the check-out date to choose the return quarter. Separately check eligibility: a stay commencing before 24 July 2026 is wholly outside the Edinburgh levy, even if it ends after that date.
- 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 nights six onward separate even where the stay is one booking: the first five consecutive nights are the capped chargeable period, and later nights remain relevant to the return's reporting fields.
Submit by 30 October and pay by 13 November
Submit the first return through visitorlevy.scot during October 2026, no later than 30 October. Payment is a separate step: the amount due for this first period must be paid by 13 November 2026.
If you submit during October but pay later, save the submission confirmation and payment reference together with the return working papers. LevyTrack prepares the evidence and totals; visitorlevy.scot remains the official submission and payment service.
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 30 October 2026. Payment for that period is due by 13 November 2026.
What dates does the first Edinburgh return cover?
The first reporting period is 24 July to 30 September 2026. Include eligible stays commencing on or after 24 July and checking out by 30 September. Stays checking out on 1 October belong to the October to December return.
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.
What if I had no eligible Edinburgh visitor levy bookings?
Submit a nil return for the property if there is no eligible levy revenue for the reporting period. Do not leave the required return unsubmitted simply because the amount is zero.
Do I report bookings or completed stays?
Use the quarter containing the check-out date, with the underlying booking and payment records. A stay from 29 September to 2 October belongs wholly to the October to December return; do not split its nights between returns.
What happens to nights six onward?
Edinburgh's cap limits the levy to the first five consecutive nights, but the return asks you to identify accommodation revenue beyond night five separately.
Can I submit in October and pay in November?
Yes. Submit between 1 and 30 October 2026, then pay the amount due by 13 November 2026.
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 10 October 2026. LevyTrack separates confirmed rules from practical interpretation and reviews time-sensitive pages after official changes.
- City of Edinburgh Council provider guide, version 2.1 (September 2026), pages 9 and 13–14
- 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.