Scottish visitor levy guides
Compare council levy rules and prepare cleaner return records.
Use this hub to move from headline levy rates into the details that affect real bookings: council start dates, booking cutoffs, VAT treatment, exemptions, and quarterly return evidence.
Council rule snapshots
Start with the local scheme.
City of Edinburgh
- Rate
- 5%
- Starts
- 24 July 2026
- Night rule
- First 5 nights
Glasgow City
- Rate
- 5%
- Starts
- 25 January 2027
- Night rule
- Full stay
Aberdeen City
- Rate
- 7%
- Starts
- 1 April 2027
- Night rule
- Full stay
Stirling
- Rate
- 3%
- Starts
- 14 June 2027
- Night rule
- First 7 nights payable for longer stays
West Dunbartonshire
- Rate
- 5%
- Starts
- 1 July 2027
- Night rule
- Full stay
Practical guides
The admin behind the rate.
Visitor Levy
Visitor Levy VAT in Scotland: The Practical Points Hosts Should Check
How Scotland's visitor levy interacts with VAT, turnover, accommodation-only charges, extras, platforms, and records for short-term let operators.
9 May 2026 · 5 min readVisitor Levy
Quarterly Visitor Levy Return Scotland: A Practical Prep Checklist
What Scottish accommodation providers should prepare before submitting visitor levy quarterly returns, including accommodation totals, exemptions, evidence, and council differences.
9 May 2026 · 5 min readVisitor Levy
Visitor Levy Returns in Scotland: What Records Should Accommodation Providers Keep?
A practical guide to visitor levy quarterly returns, five-year recordkeeping, booking evidence, payment records, and accommodation-only figures.
9 May 2026 · 4 min readVisitor Levy
How Visitor Levy Works in Practice: Booking Dates, Deposits, Extras and Long Stays Explained
A practical guide to how visitor levy works in the real world, including booking cutoffs, deposits, extras, and long-stay rules.
22 March 2026 · 5 min readVisitor Levy
Scotland Visitor Levy 2026: Which Councils Are Moving Ahead, Which Are Paused, and What Hosts Should Watch
A plain-English overview of which Scottish councils have approved visitor levy schemes, which are paused, and what accommodation providers should watch in 2026.
22 March 2026 · 5 min read