Stirling Council

Stirling Visitor Levy Guide for STL Operators

Understand Stirling visitor levy timelines, rates, and operator obligations for short-term let accommodation businesses.

Stirling's visitor levy is useful to look at closely because it has a lower headline rate than several other councils and more local detail around exemptions and longer stays.

The operational challenge for hosts is not just charging 3%. It is recording whether the stay is in scope, whether the booking date qualifies, and whether any exemption or refund route applies.

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Key levy details

Levy rate: 3%
Cap: First 7 nights payable for longer stays
Effective from: 14 June 2027
Advance booking cutoff: 1 January 2027
Provider retention: TBC

What operators should track

Accurate accommodation charge per booking in pence.
Check-in and check-out dates so nights subject to levy are calculated correctly.
Booking date for cutoff handling where the scheme requires it.
Any exemption status and supporting notes for auditability.
Quarter totals: levy collected, provider retention, and council amount due.

Who this affects

Paid overnight accommodation across the Stirling Council area.
Hotels, hostels, self-catering properties, B&Bs, guest houses, caravans, campsites, and similar accommodation.
Visitors unless they fall within a published exemption or refund route.

Booking rule to watch

Stirling's levy applies to overnight stays on or after 14 June 2027 for bookings made on or after 1 January 2027. The approved rate is 3%, charged before VAT, with local exemption and refund handling to consider.

Example calculation

A realistic booking scenario

A ten-night Stirling stay with a GBP 700 accommodation charge and no extras.

Accommodation charge: £700.00
Charge subject to levy: £490.00
Nights subject to levy: 7 of 10
Levy estimate: £14.70

LevyTrack currently models Stirling longer stays as the first seven nights payable, matching the operational wording checked in council guidance.

Check your own booking

Return and recordkeeping notes

Keep notes for resident, carer, longer-stay, charitable, educational, or other exemption routes where relevant.
Record whether the guest paid the levy first and later used a refund process.
Keep receipts and exemption evidence connected to the stay rather than stored separately from the booking record.

Scheme source checked 20 May 2026 from Stirling Council.

Local FAQs

What is Stirling's visitor levy rate?

Stirling Council has approved a 3% visitor levy, charged before VAT.

When does Stirling's visitor levy start?

The scheme applies to overnight stays on or after 14 June 2027 for bookings made on or after 1 January 2027.

Are there Stirling-specific exemptions?

Yes. Stirling has published local exemption and refund information, so hosts should keep clear notes where a booking is treated differently.