Council deadlines
Visitor Levy Booking Cut-Off on 1 October 2026: What Operators Must Change
Direct answer
From 1 October 2026, Aberdeen treats advance bookings made from that date as subject to its 7% visitor levy for stays from 1 April 2027. West Dunbartonshire uses different wording: bookings made and paid in part or full from 1 October 2026 are in scope for stays from 1 July 2027. Record booking date and payment date separately because the two schemes do not use identical cutoff tests.
Aberdeen: bookings made from 1 October
VisitScotland's approved-scheme guidance says Aberdeen's 7% visitor levy applies to advance bookings made from 1 October 2026 for stays commencing from 1 April 2027. The current guidance does not state the same made-and-paid-in-part-or-full wording used by West Dunbartonshire.
- Booking made on 30 September 2026 for an April 2027 stay: record it as before the stated booking cutoff, subject to the scheme's full conditions.
- Booking made on 1 October 2026: treat it as within the stated Aberdeen advance-booking rule.
- A deposit or later payment should be recorded, but do not import West Dunbartonshire's payment wording into Aberdeen without updated council guidance.
West Dunbartonshire: made and paid in part or full
West Dunbartonshire's guidance uses a combined test: the advance booking must be made and paid in part or full from 1 October 2026 for the relevant 2027 stays. A booking date alone is not the same test as Aberdeen's.
- Booking and payment before 1 October: record both dates as pre-cutoff.
- Booking before 1 October but first payment from 1 October: flag it for the West Dunbartonshire rule because payment timing is relevant.
- Booking and payment on or after 1 October: record both as post-cutoff.
Change your booking records before the deadline
Add separate booking-date and payment-date fields to your records, together with council area, check-in date, accommodation-only amount, platform, booking reference and any later amendment or refund.
Do not rely on the date a platform payout reaches your bank account: retain the booking and guest-payment evidence that shows when the booking was made and, where relevant, when payment was made.
Keep the two schemes separate
Both councils have a 1 October 2026 operational deadline, but their published cutoff wording is not interchangeable. Select the council scheme before deciding whether a booking is protected or chargeable, and recheck the official guidance if the council publishes an amendment.
LevyTrack can help keep the dates and evidence together; the council or official national guidance determines the legal treatment.
Worked example
Why the payment date matters differently
- A guest books on 29 September 2026 for an April 2027 stay and pays a deposit on 2 October.
- For Aberdeen, start with the published test of whether the advance booking was made from 1 October; the booking date is the key recorded cutoff fact.
- For West Dunbartonshire, payment in part from 1 October is expressly relevant because the guidance says made and paid in part or full.
- Keep both dates and the official scheme reference rather than applying one council's rule to the other.
Result: The same timeline raises different evidence questions because Aberdeen and West Dunbartonshire use different published cutoff wording.
Frequently asked questions
Quick answers
What is Aberdeen's visitor levy booking cutoff?
The approved-scheme guidance says Aberdeen applies its 7% levy to advance bookings made from 1 October 2026 for stays commencing from 1 April 2027.
Does West Dunbartonshire use the same cutoff test as Aberdeen?
No. West Dunbartonshire's wording refers to bookings made and paid in part or full from 1 October 2026, so payment timing must be recorded separately.
What if an Aberdeen booking was made before 1 October but paid later?
The current published Aberdeen wording focuses on advance bookings made from 1 October. Keep the booking and payment evidence and do not substitute West Dunbartonshire's combined made-and-paid test.
What fields should I record for the 1 October cutoff?
Record council area, booking date, each payment date, check-in date, booking reference, platform, accommodation-only amount and any amendments, cancellations or refunds.
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.
- VisitScotland visitor levy approved-scheme guidance
- West Dunbartonshire Council visitor levy guidance
- Improvement Service visitor levy service
Read our editorial and corrections policy. This guide is operational information, not legal or tax advice.